公共责任、机会主义和公共责任审计  

Public Responsibility,Opportunism and Public Responsibility Audit

作　　者：郑石桥[1] 杨婧[1] 

机构地区：[1]南京审计学院国际审计学院

出　　处：《中国行政管理》2013年第3期104-109,共6页Chinese Public Administration

基　　金：国家社会科学基金重大项目"应对重大突发公共事件的政府协调研究"(项目编号:08ZD010);山东省高校人文社会科学研究计划"城市应急管理的协同机制研究"(项目编号:J11WG82);山东政法学院科研发展计划项目"危机管理中地方政府协作研究"(项目编号:2011Z13B)的阶段性成果

摘　　要：现实生活中,超出公众可容忍程度的公共责任机会主义行为时有发生,需要优化公共治理机制。发展公共责任审计是优化公共治理机制的重要途径。公共责任审计对象是公共责任机构和个人。按公共责任内容分类,公共责任审计包括财务机会主义和管理机会主义;按公共责任主体分类,公共责任审计包括单位机会主义和个人机会主义;按公共责任履行视角分类,公共责任审计包括结果机会主义和过程机会主义。由于公共责任委托人的问责需求在变化,审计技术也在变化,所以,公共责任审计的内容也会发生变化。In reality, public responsibility opportunist behavior exceeding public tolerance often takes place, so we need to optimize public governance. Developing public responsibility audit is an important method to optimize public governance. The object of public responsibility audit is public responsibility organization and person. According to the content of public responsibility, public responsibility audit consists of finance opportunism and management opportunism; according to the body of public responsibility, public responsibility audit consists of organization opportunism and person opportunism; and according to the conduct of public responsibility, public responsibility audit consists of outcome opportunism and process opportunism. The above mentioned opportunisms come into being in reality, but the level of development is discrepant. Because the need of principal accountability and the audit technology are changing, public responsibility audit also needs changing.

关 键 词：公共责任机会主义 剩余机会主义 可容忍机会主义 公共责任审计 非财务审计 

分 类 号：F239.4[经济管理—会计学]