新时代我国政府审计机制创新路径研究  

Research on the Innovation Path of China’s Government Audit Mechanism in the New Era

作　　者：张道潘[1] 刘世林[1] 

机构地区：[1]南京审计大学

出　　处：《中国审计评论》2019年第2期11-19,共9页China Auditing Review

摘　　要：新时代我国政府审计进入了全面创新的时期,中共中央印发的《深化党和国家机构改革方案》中提出"构建集中统一、全面覆盖、权威高效的审计监督体系"的战略要求,这一要求,为新时代政府审计机制创新树立了总体目标。围绕着构建集中统一、全面覆盖、权威高效的审计监督体系这一总体目标,审计机制创新应从正确把握受托经济责任内涵、审计全覆盖理论的诠释、规范审计分类标志/标准等方面寻找突破口;从优化审计项目立项机制、完善政府绩效审计评价模式、整合审计项目的运行机制、健全审计信息沟通机制、构建大数据技术应用平台等方面寻找创新路径。In the new era,China’s government audit enters a period of comprehensive innovation.The"Deepening the Party and State Institutional Reform Plan"issued by the CPC Central Committee puts forward the strategic requirements of"to build a centralized,unified,comprehensively covered,authoritative and efficient auditing supervision system".This requirement sets an overall goal for the innovation of the government audit mechanism in the new era.Focusing on the overall goal of building a centralized,unified,comprehensively covered,authoritative and efficient auditing supervision system,the innovation of auditing mechanism should seek a breakthrough from correctly understanding the connotation of entrusted economic responsibility,the interpretation of auditing full coverage theory,and standardizing auditing classification marks/standards.To find innovative paths,we should optimize the audit project establishment mechanism,improve the audit evaluation model of government performance,integrate the audit project operation mechanism,improve the audit information communication mechanism,and build a big data technology application platform.

关 键 词：政府审计 全面创新 创新路径 

分 类 号：F239.4[经济管理—会计学]