摘要
机会主义就是代理人在履行其责任时偏离委托人的期望。公共责任承担者都是代理人,他们在履行公共责任的过程中可能偏离委托人的期望,从而出现财务机会主义、权力机会主义和职能机会主义。委托人预期到这些机会主义行为,会建立由制衡机制、激励机制和监督机制组合起来的治理机制。政府审计是监督机制的组成部分,在公共治理构造中有两种定位:批判性定位和建设性定位。治理财务机会主义的主要路径是财务合规性审计,治理权力机会主义的主要路径是业务合规性审计,治理职能机会主义的主要路径是绩效审计,也可以开展针对个人或单位开展综合审计,以综合治理各类机会主义行为。
Opportunism means that an agent deviates from the expectation of the principal when fulfilling his responsibility. The undertakers of public responsibilities are all agents; they may deviate from the expectations of their clients when fulfilling their public responsibilities, so that financial op- portunism, power opportunism and duty opportunism may arise. If the principal can anticipate these opportunistic behaviors, he may establish a governance mechanism to cope with these opportunisms, which consists of a balance mechanism, an incentive mechanism and a supervision mechanism. Government audit is a part of the supervision mechanism. In the structure of public governance, there are two kinds of positions： critical orientation and constructive orientation. The major path to cope with financial opportunism is financial compliance audit; the major path to cope with power opportunism is business compliance audit; and the major path to cope with duty opportunism is performance audit. Comprehensive audit can also be adopted against individuals or organizations to cope with all kinds of opportunistic behaviors.
出处
《江西财经大学学报》
CSSCI
北大核心
2013年第4期20-25,共6页
Journal of Jiangxi University of Finance and Economics
基金
江苏高校优势学科建设工程(PAPD)
国家审计署2012-2013年度重点课题
关键词
公共责任
财务机会主义
权力机会主义
职能机会主义
政府审计
public responsibility
financial opportunism
power opportunism
duty opportunism
government audit
