摘要
在众多的绩效审计模式中选择适合于我国的政府绩效审计模式主要决定于两个方面的因素:一是要有强有力的理论支撑,二是应密切契合于我国的国情。本文首先对不同绩效审计模式进行了比较,在此基础上分析了发挥"免疫系统"功能对政府绩效审计模式选择的影响,并结合对我国绩效审计现状的探讨,指出政府绩效审计模式应坚持风险导向,最后阐述了风险导向模式在我国政府绩效审计实践应用中的基本构想,即从宏观方面进行风险的总体把握,从微观方面对具体审计项目进行风险的综合评价。
Choosing the suitable mode of performance auditing is the current problem that the government must resolve. The factors that determine the choice includes two aspects. One is that it is sure to have the powerful theoretical support; another is that it can fit in the condition of our country. This paper firstly compares the several performance auditing modes and advances the immune system theory as the direction thought that determines the choice of performance auditing by comparing several of performance auditing modes. And then the influence that the immune system theory makes on the choice of performance auditing is discussed primarly. Based on it, the conclusion is that the government performance auditing should select the risk-oriented performance auditing mode. In the end, the paper describes the implementation tentative idea of the risk-oriented performance auditing mode. That is, to measure the overall risk in macro and in micro, to make comprehensive evaluation on specific auditing projects.
出处
《审计研究》
CSSCI
北大核心
2009年第5期24-28,共5页
Auditing Research
关键词
“免疫系统”
政府绩效审计
风险导向
审计模式
immune system, government performance auditing, risk-oriented, auditing mode
