国家审计判断绩效:实证调查和分析  

Audit Judgment Performance of National Audit:An Empirical Survey and Analysis

作　　者：尚兆燕[1] 

机构地区：[1]山东经济学院会计学院,山东济南250014

出　　处：《审计与经济研究》2011年第1期30-39,共10页Journal of Audit & Economics

基　　金：山东省自然科学基金项目(Y2007H12);山东省软科学研究项目(2008RKB267)

摘　　要：国家审计是一种权力监督与制约机制,它对建设民主政府具有非常重要的作用。国家审计的过程也是法律适用的过程。但在国家审计中,由于审计人员自身技术等方面的原因,审计人员具有很多判断的裁量空间,从而影响到审计质量。通过采用实地调查的方法考察了国家审计中判断绩效的情况,发现国家审计人员在做出审计判断时受年龄、经验、职务、教育背景、专业、任务的复杂程度等多种因素的影响,对同一问题的判断不一致,从而影响到判断绩效。因此,应从强化审计人员专业知识、重视集体判断、建立复核制度、实施审计结果公告制度等几个方面改善国家审计判断绩效。The national audit is a power monitoring and control mechanism,acting as a very important role for building a democratic government. The process of national audit is the process of application of the law. However,in the national audit,owing to the audit staff＇s technical and other reasons,the audit staff has a lot of discretion power,thus affecting the quality of auditing. This article used the approach of field survey to study the national audit judgment performance and found that the auditors＇ judgments were subject to age,experience,employment,educational background,professional and educational level,the complexity of the task and a variety of other factors,so they had inconsistencies in the same issue,thus affecting the performance of the judgment. Finally,this paper gave some advice to improve the auditors＇ performance,say,to strengthen the professional knowledge of auditors,put emphasis on collective judgments,establish a review system,carry out audit results announcement system,etc.

关 键 词：国家审计 判断绩效 审计公告制度 审计判断 审计质量 

分 类 号：F239.44[经济管理—会计学]