有效决策模型视角下公众参与突发公共事件审计研究  

Research on Public Participation in the Public Emergency Audit from the Perspective of Effective Decision-making Model

作　　者：王招治 林寿富[1] 苏回水[3] WANG Zhaozhi;LIN Shoufu;SU Huishui(School of Economics,Fujian Normal University,Fuzhou 350007,China;Department of Management,Concord College Fujian Normal University,Fuzhou 350117,China;Fujian Social Science Research Base Fujian Jiangxia University Finance andAccounting Research Center,Fujian Jiangxia University,Fuzhou 350108,China)

机构地区：[1]福建师范大学经济学院,福建福州350007 [2]福建师范大学协和学院管理学系,福建福州350117 [3]福建江夏学院福建省社科研究基地福建江夏学院财务与会计研究中心,福建福州350108

出　　处：《福建商学院学报》2022年第5期58-66,共9页Journal of Fujian Business University

基　　金：福建省社会科学研究基地重大项目“突发重大公共事件的会计审计问题研究——公众参与治理视角下突发重大公共卫生事件国家审计制度研究”(FJ2020JDZ068);福建师范大学协和学院科研创新团队建设计划(2021-TD-004)。

摘　　要：突发公共事件的特殊性决定了国家审计治理过程中需要引入公众参与。然而,目前我国公众参与突发公共事件审计仍然面临着认知不足、能力欠缺、意愿不强、制度缺失等问题。因此,有效提升公众参与突发公共事件审计的积极性与有效性成为国家审计治理的焦点与难点。在托马斯有效决策模型再分析的基础上,重新构建突发公共事件审计公众参与模型,以参与目标为起点,以参与保障为支撑,综合参与主体、参与内容、参与方式、参与程度、参与评估、参与反馈等六大维度,将公众参与融入到突发公共事件审计治理的全过程。应提升参与认知,科学区分参与主体,健全保障机制,强化参与评估。The particularity of the public emergency determines the necessity of the public participation in the process of national audit.However,at present,our country’s public participation in the public emergency audit still faces problems such as insufficient cognition,lack of ability,weak willingness and lack of system support.Therefore,how to effectively enhance the enthusiasm and effectiveness of public participation in the public emergency audit has become the focus and difficulty in the national audit governance.Therefore,based on the analysis of the Thomas effective decision-making model,we rebuild the public participation model in the public emergency audit.This model uses the participation’s target as the starting point,the participation’s security as the safeguard,mixes the subject,ways,evaluation and the other six big dimensions of the participation,then introduces the public participation into the whole process of the public emergency audit.Furthermore,we put forward security measures about the public participation,including improving participation cognition,scientifically distinguishing participants,improving security mechanism,and strengthening participation evaluation.

关 键 词：突发公共事件审计 参与模型 托马斯有效决策模型 

分 类 号：F239.221[经济管理—会计学]