摘要
政府审计在我国的发展已有几十年的历史,审计工作也取得了较大成果。对于政府审计人员的激励问题的研究并不鲜见,本文运用多重委托代理理论对审计人员的激励与约束进行研究,得出在现有的体制框架内,要想使国家审计的效用得到更好的发挥,激励与约束机制的设计起着决定性的作用。
Governmental auditing has developed from tens of years ago in China and the audit work has realized its great achievements. Many researches have been conducted about motivating governmental auditor. This paper uses multiple principal-agent theory to study on the motivate and constraint of governmental auditor, concluding that designing the mechanism of motivate and constraint will be the fundamental factor for taking more advantage of governmental audit under current system.
出处
《价值工程》
2006年第9期138-139,共2页
Value Engineering
关键词
政府审计
审计激励
多重委托代理
governmental audit
audit motivate
multiple principal-agent
