美国审计署的审计机关成熟度模型及其借鉴意义  

GAO's Accountability Organization Maturity Model and its Enlightenment

作　　者：张军[1] 秦江萍[1] 郭贞[1] 

机构地区：[1]北京物资学院商学院,101149

出　　处：《审计研究》2012年第3期65-68,共4页Auditing Research

基　　金：北京物资学院"科研基地--全球化视角的财会理论与实践创新研究"项目资助的阶段性成果

摘　　要：美国审计署提出的审计机关成熟度模型,反映了美国审计署对审计机关履行职责的认识。通过回顾美国国家审计的发展历程,可以发现审计机关成熟度模型与美国审计署在不同时期发挥的功能具有内在的契合关系。美国国家审计功能不断提升是国家治理发展的内在要求、具备了相应的制度保障条件、审计机关提高自身管理水平的结果。本文认为我国应该深化对国家审计建设性作用的认识、完善相应的制度保障、进一步提高审计机关自身管理水平,保障我国国家审计更好地参与国家治理。The GAO proposed the Accountability Organization Maturity Model, suggesting its cognition of Audit institutions to perform their duties. Through the review of the development of American national audit, we found that there is intrinsic interactive relationship between Accountability Organization Maturity Model and the functions played by GAO in different periods. The improvement of American national audit function is due to the inherent requirements of the development of national governance, the corresponding system guarantee and the promotion of management level of audit institutions. China＇s national audit should deepen the understanding of the constructive role of national audit, improve guarantee system and further improve audit authorities＇ own management level to ensure a better 0articioation in national ~ovemance.

关 键 词：国家审计 国家治理 审计机关成熟度模型 

分 类 号：F239.22[经济管理—会计学] F239.271.2[经济管理—国民经济]