国家治理现代化视角下审计任期与审计质量的促进关系  

The Promoting Relationship between Audit Tenure and Audit Quality to from the Perspective of National Governance Modernization

作　　者：李海宝[1] LI Hai-bao(School of Political Science and Law,Yulin University,Yulin 719000,China)

机构地区：[1]榆林学院政法学院,陕西榆林719000

出　　处：《经济论坛》2022年第4期124-129,共6页Economic Forum

摘　　要：国家治理是国家正常运转的重要手段,其目的是对公共权力进行合理配置和运作,对社会公共事务进行合理管理及调控。不同的国家治理会产生不一样的社会关系状态。文章站在国家治理现代化视角下,研究审计任期与审计质量这两者间的关系,并得出结论:在国家治理水平较高时,审计任期延长有利于审计质量提升。National governance is an important means of normal national operation,and its aim is to rationally allocate and operate public power,and conduct the rational administration and regulation of social public affairs.Different ways of national governance will produce different states of social relations.From the perspective of nation⁃al governance modernization,this paper studies the relationship between audit tenure and audit quality,and comes to the conclusion that the extension of audit tenure is helpful to audit quality improvement when the national gover⁃nance has a high level.

关 键 词：国家治理 审计任期 审计质量 CSMAR数据库 

分 类 号：F239[经济管理—会计学]