海洋经济活动中审计的目标与实现机制研究  

Research on Objective and Realization Mechanism for National Audit into Marine Economy Activity

作　　者：赵彩虹[1,2] 

机构地区：[1]浙江万里学院商学院 [2]吉林大学,博士研究生邮政编码315100

出　　处：《审计研究》2014年第2期38-44,共7页Auditing Research

基　　金：浙江省审计厅重点委托课题"国家审计促进海洋经济发展的路径机制研究"的阶段性成果

摘　　要：国家审计融入海洋经济活动是经济发展与保护海洋环境冲突与协调的产物。将"新公共管理理论"和"免疫系统论"作为国家审计服务海洋经济活动的理论依据,阐述了在海洋经济活动中国家审计以海洋资源承载力为核心,全面协调海洋经济发展与生态环境保护的宏观目标和以资金、项目、政策为主线,评价海洋资源利用、保护、治理、收益的经济性、效率性、效果性的微观目标。立足开展海洋经济审计的目标和内容,剖析海洋经济审计面临的审计风险高、问责难、审计资源不足等问题,从创新海洋经济审计对象,实施科学海洋经济审计方法、构建海洋经济绩效审计评价指标体系、强化国家审计对海洋经济活动的问责问效力度、促进海洋经济审计监督常态化等四方面深入探讨国家审计服务海洋经济活动的实现机制。National audit integrating into the whole marine economy development process is the production of the conflict and coordination between the economic development and the marine environment protection. Based on the theoretical comer of national audit serving the marine economy activity as the new public management and immune system, the paper expounds the marine economic audit＇macro target whose core is the marine resources carrying ca- pacity to fully harmonize the marine economy development and ecological environment production, which also con- structs the micro target whose axis is the funds,project, policy to evaluates the economy, efficiency, effect about the marine resources in the course of utility, protection, governance, earning. According to the marine economic audit＇ purposes and contents,analyzing the facing problems including marine economic audit＇high risk, difficult accounta- bility, short audit resources, the paper deeply makes four proposals that are innovation of marine economic audit ob- jects, implementation of marine economic audit methods, construction of marine economic performance audit index systems, the deeper responsibility and performance of national audit into marine economy activity, strengthening or- dinary marine economic audit＇supervision etc.

关 键 词：国家审计 海洋经济 实现机制 

分 类 号：F239.62[经济管理—会计学]