重大突发性公共事件全过程跟踪审计方式探讨  

Research of Whole-Process Follow-up Auditing Mode of Significant Paroxysmal Public Events

作　　者：王中信[1] 

机构地区：[1]重庆大学经济与工商管理学院

出　　处：《审计研究》2009年第6期3-7,12,共6页Auditing Research

摘　　要：文以汶川地震抗震救灾款物全过程跟踪审计为基础,从突发性公共事件的概念和分类入手,论述了审计机关对重大突发性公共事件开展全过程跟踪审计的客观需求,从不同领域、不同项目跟踪审计方式的比较分析中,选择全过程跟踪审计作为对重大突发性公共事件审计的最佳方式,阐述了该方式与常规审计方式在理念、组织架构、规范、标准和依据以及工作业绩评价等方面存在的主要冲突,最后提出了国家重大突发性公共事件应急审计预案应涵盖的主要内容。Based on the whole-process Follow-up auditing over relief funds and materials for the Wenchuan earthquake, we discussed the objective needs carrying out the whole-process Follow-up auditing to significant paroxysmal public events. From the comparative analysis of different area and project Follow-up audits, we selected the whole-process Follow-up auditing as the best way of the audit to significant paroxysmal public events,then we described the main conflicts between conventional audit mode and this audit mode, such as audit innovative ideas, audit structures, audit regulations, audit standards and audit performance evaluation. In the end,we put forward the main content that the emergency plan for national audit to significant paroxysmal public events should cover.

关 键 词：审计 全过程 跟踪 突发公共事件 

分 类 号：F239.6[经济管理—会计学]