澳大利亚政府审计外包及其对我国的启示  

Australia Government Audit Outsourcing and Its Enlightenment to China

作　　者：贾云洁[1,2] 

机构地区：[1]中南财经政法大学财税学院 [2]南京审计学院审计与会计学院,邮政编码211815

出　　处：《审计研究》2014年第6期63-71,共9页Auditing Research

基　　金：审计署赴澳大利亚联邦政府决算审计中长期培训班研究成果;江苏高校优势学科建设工程资助项目(PAPD);江苏省哲社基金课题(项目批准号:2010SJB790022)的阶段性成果

摘　　要：20世纪80年代,澳大利亚政府推行微观经济改革,公共会计联合委员会对澳大利亚审计署(ANAO)发起检查质询,促成了ANAO审计外包的应用与推广。现今,外包已成为澳大利亚政府审计的通行做法。在外包优劣得失的争辩中,业界逐渐达成了共识:业务可以外包但责任不能外包;必须实施有效的合同管理,确保获得外包收益。2014年我国颁布的新《预算法》和国务院发布的《关于加强审计工作的意见》,提出了决算审计等新任务,提高了政府审计的要求,政府审计业务外包的现实需求已形成。结合澳大利亚政府审计外包的经验启示,我国审计机关应整合利用外部审计资源,做好审计业务外包的需求分析,外包部分审计业务,聘用临时专职人员,建立健全外包合同管理制度,以更好地应对审计的发展需求和挑战。Microeconomic reform in the 1980s and the inquiry of Australia National Audit Office（ANAO） ＇ s responsibility which is launched by Joint Committee of Public Accounting both contributed to the adoption and popularization of ANAO＇ s outsourcing. Now, Outsoureing is common practices of Australia government audit. During the debate on advantages and disadvantages of outsourcing, gain and loss, people gradually reached a consensus ： responsibilities can be outsourced, but accountability can＇t be outsourced. People must carry out effective contract man- agement to ensure the outsoureing earnings. The Chinese new Budget Law and the Advice of the State Council on Further Strengthening Government Audit put forward new government audit tasks and requirements, and expends the responsibility and scope of government audit. Chinese government audit offices must take actions to address those new demands and challenges, such as performing annual outsourcing demand analysis, outsourcing part of the audit projects, contracting in temporary employee, and strengthening the outsourcing contract management measures to integrate outside audit resources which can meet these new responsibilities and requirements.

关 键 词：政府审计 审计外包 资源整合 外包模式 合同管理 

分 类 号：F239.44[经济管理—会计学]