“国外引进”还是“自主发展”?——对我国政府信息系统审计发展途径的探讨  

Absorption from Abroad or Independent Development:Study on Development Approaches to Government Information System Audit in China

作　　者：李春青[1] 周座[2] 

机构地区：[1]审计署金融审计司,北京100830 [2]审计署驻兰州特派员办事处,甘肃兰州730030

出　　处：《南京审计学院学报》2012年第1期51-57,共7页journal of nanjing audit university

摘　　要：对于我国政府信息系统审计发展途径这个问题,学界一直有着不同的看法,其中存在"国外引进"与"自主发展"两种典型的观点。事实上,单纯依靠"国外引进"是行不通的,"自主发展"虽然还存在很多问题,但却是最终发展的方向。因此当前除了对国外理论进行消化外,研究者和审计人员还需要不断探索、试错和创新,逐步形成适合我国现状的政府信息系统审计体系。There exist different views as to the development approaches to government information system audit in China.Centering around the two typical views of absorption from abroad and independent development,we found that sole dependence on introduced form is impractical,and the independent development represents the right direction although it has some problems.At present,we should explore the new theory,try through mistakes and innovate continuously besides studying foreign theory to form government information system audit that is suitable for the current situation in China.

关 键 词：信息系统审计 发展途径 内部控制 计算机审计 IT审计 ISACA体系 

分 类 号：F239.1[经济管理—会计学]