审计失灵:国家审计“负绩效”的根源  

Audit Failure: Origin of National Audit "Negative Performance"

作　　者：冯均科[1] 

机构地区：[1]西北大学经济管理学院,陕西西安710029

出　　处：《审计与经济研究》2008年第3期5-10,共6页Journal of Audit & Economics

基　　金：国家社会科学基金项目(西部项目:07XJY005)

摘　　要：审计失灵是国家审计绩效低下的深层原因,审计失灵存在着制度根源与社会基础。要解决审计失灵问题,可以采用审计独立制度、职业准入制度和效率监察制度等制度改革的治理方案。Audit failure is an indicator of national audit performance which is easily ignored and can be understood as drifting away from the predetermined organizational objective. Audit failure has its system origin and social background. The solution to this issue is to take system reform measures such as independent audit system, professional entrance requirements system and efficiency supervision system.

关 键 词：国家审计 审计失灵 审计绩效 

分 类 号：F239.44[经济管理—会计学]