政府审计风险的程序规制  

Procedural Regulation of Government Audit Risk

作　　者：雷俊生[1,2] 

机构地区：[1]南京大学法学院 [2]广西审计厅

出　　处：《行政法学研究》2011年第3期66-72,共7页ADMINISTRATIVE LAW REVIEW

摘　　要：经济结构的复杂化、社会需求的多样化,增大了政府审计风险,呼唤与之相适应的规制工具。审计程序以其兼容性、中立性、可操作性等品质而成为审计机关规制风险的首选工具。针对我国审计程序存在条款少、风险规制不足等缺陷,亟需从影响审计免疫系统功能的关键点入手进行程序再造,以提高审计机关识别、化解和预防风险的能力。Along with the increase of economic structure complication and the social needs diversity, government audit risk is raised comparatively, which appeals for relevant regulation tools correspondingly. For the features of compatibility, neutrality and maneuverability, the audit procedure is viewed as the best choose of audit regulation by relevant agents. Targeting the lack of relevant provisions and risk regulation, China＇s audit procedure is in bad needs of reproduction from the critical point affecting audit immune system function to enhance the audit agents＇ ability of risk regulation, such as identification, resolution and prevention.

关 键 词：审计 风险 程序 规制 

分 类 号：F239.4[经济管理—会计学]