国家审计风险:类型、特征、成因及化解  

Risk of State Auditing: Its Categories, Features, Causes and Solutions

作　　者：余春宏[1] 辛旭[1] 

机构地区：[1]山西财经大学会计学院,山西太原030012

出　　处：《山西财经大学学报》2003年第5期93-96,共4页Journal of Shanxi University of Finance and Economics

摘　　要：国家审计风险可以按形成原因不同、形成时间不同以及能否控制进行科学的分类。风险存在的客观性和潜在性、产生原因的特殊性、影响的深层次性、损失的相对有限性和可控性 ,构成了国家审计风险的基本特征。审计风险的产生 ,有主观和客观两方面的原因。只有加强审计法制建设 ,理顺审计管理体制 ,提高审计人员素质 ,缩小国家审计范围 ,选择恰当的审计方法 ,强化对被审单位的综合管理 ,才能从根本上防范和化解国家审计风险。The state auditing risks can be scientifically classified according to their causes, the timing of occurrence, and controllability. The risks bear the essential properties of objectiveness and potentiality of their existence, uniqueness in their causes, profoundness of their impact, relative limit to and controllability of losses incurred. Prevention and managing of the risks requires sound legislation, order in auditing administration, quality of auditors, optimizing state auditing objects, appropriate auditing methods and enhancing regulation of the audited.

关 键 词：国家审计 风险 审计方法 

分 类 号：F239.44[经济管理—会计学]