摘要
政府职能再造引发了政府责任审计功能的延伸和拓展。政府审计作为国家治理的重要组成部分,应以新公共服务等理论中的政府责任体系为基础,实现审计服务功能的提升。相关人员应将行政责任、法律责任以及制度责任作为当前政府责任体系的基本点,从定性和定量的角度界定不同责任下效率和效益层审计鉴证标准。
The national audit verification system has been extended and expanded with rebuilding of government responsibility. As an important component of national management, it should be founded on the new public service theory and adapt to the government responsibility system, perfecting the verification indicators and improving service ability. The paper proposes that responsibility elements include administrative responsibility and legal liability and system responsibility which should be funda- mental for forming the audit verification index system of different responsibility by qualitative and quantitative ways, including basic business sustainability and normal duties which contain responsibility of ability and system construction and accountabili- tv svstem that be char^ed form efficiency dimension and benefit dimension.
出处
《审计与经济研究》
CSSCI
北大核心
2014年第2期14-21,共8页
Journal of Audit & Economics
基金
中国博士后科研基金面上资助项目(2012M510737)
关键词
审计功能
政府责任审计
国家审计鉴定
服务性政府
责任要素体系
审计鉴证指标体系
audit function
government responsibility audit
national audit verification
service-oriented government
respon-sibility elements system
audit verification index system
