目标视角下的政府责任审计理论框架与路径选择

Theoretical Framework of Government Responsibility Audit and Path Choice from the Angle of Audit Goal

政府职能转变引发了政府责任审计目标的多元化和审计职能转型,这种转型是社会实践的需求,也是审计运行过程中必然的结果。政府责任审计应该定位于服务型政府审计目标之下。为此,以政府责任审计及委托关系重构为基础,构建目标视角下的政府责任审计理论框架,并结合现实中政府责任审计存在的问题,提出完善政府责任审计目标、体系、实现机制以及调整政府组织结构、理顺政府服务职能的建议。

The transformation of government functions triggered the government responsibility audit objectives and the diversity of function transformation.This transformation is the requirement of social practice and also the inevitable result of the operating process of auditing.Government responsibility audit should be under the objectives of service-oriented government.Thus based on the government responsibility audit and the reconstruction of trusted relationshionship,we should set up a new theoretical framework for government responsibility audit and propose some proposals to perfect the objectives,system,actualizing mechannism of government responsibility audit to adjust government structure and service functions on the basis of the problems in practice.