制度环境、制度变迁与国家审计体制改革  

Institutional Environment,Institutional Changes and State Auditing System Reform

作　　者：许莉[1] 郑石桥[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815

出　　处：《当代财经》2012年第12期112-119,共8页Contemporary Finance and Economics

基　　金：国家审计署2011年重点研究课题"国家审计与民主法治"(11SJ02002);江苏省高校哲学社会科学重点研究基地重大招标课题"政府审计与国家经济安全"(苏教社政2010.2);江苏高校优势学科建设工程资助项目(PAPD)

摘　　要：新制度经济学一直强调制度对契约结构的决定性影响,并重视制度环境对制度运行效率产生的影响,其组织理论为国家审计组织与审计环境存在互动关系提供了理论基础。作为上层建筑的国家审计组织制度应与审计环境相适应,作为审计组织制度核心内容的审计体制应动态改革。按照制度替代、转换与交易过程的一般制度变迁规律,适时选择审计体制创新、审计体制边际改良、资源配置机制转变的制度模式。The neo-institutional economics always emphasizes the decisive influence of the system on contract structure and focuses the effects of institutional environment on the system＇ s operating efficiency. Its organizational theory has provided theoretical basis for the existence of an interactive relation between the state audit organization and the audit environment. As one of the superstructures, the state audit organizational system should fit in the audit environment; the audit system as the core of the audit organization system should be dynamically reformed. According to the general law of institutional evolution during the course of institutional substitution, transformation and transaction, we should choose the system mode of audit system innovation, auditing system marginal improvement, and resource allocation mechanism transformation at the fight time.

关 键 词：制度环境 制度变迁 国家审计 审计体制 

分 类 号：F239.44[经济管理—会计学]