摘要
坚决反对腐败,是我党必须始终抓好的重大政治任务。在此背景下,本文从反腐败审计的视角,回顾并评述了国内外的相关文献,分析了目前反腐败审计效率较低、腐败事件屡禁不止的主要原因在于:相关法律法规之间、三大审计主体之间,尤其是政府审计与财务报表审计和最新的内部控制审计之间缺乏有效协同和配套机制。因此,必须构建政府审计与民间的审计、内部控制审计和内部审计协同的反腐败审计治理机制。
Firmly opposing corruption is major political task that our party ha s to pay much attention to all the time.On that basis,from the perspective of anti-corruption audit,this article has reviewed the literatures at home and ab road and then analyzed the main causes of low efficiency of anti-corruption aud it,and long standing corruption events are the main reason for repeated inciden ts of corruption： lack of effective coordination and mating mechanism among the relevant laws and regulations,three audit subjects,especially the governmental audit and financial statements audit and the latest audit of internal controls. Therefore,we must build a the mechanism of collaborative governance between th e government audit and civil fraud auditing,internal controls audit and interna l audits coordination.
出处
《企业经济》
CSSCI
北大核心
2011年第7期158-160,共3页
Enterprise Economy
关键词
反腐败
审计治理
机制创新
对策
anti-corruption
audit governance
mechanism innovation
countermeas ure.
