我国公共资源审计研究综述

The Public Resource Auditing of China:A Review of Quantitative Research

基于受托责任、监督制约、绩效审计以及和谐社会构建四个视角,对当前公共资源审计的相关研究进行了综述,提出国家和公众为维护公共资源的安全、完整和有效管理,需要对公共资源责任履行情况进行监督和检查,于是产生了代表国家和全民利益的公共资源审计。公共资源审计对监督公共资源的有效配置、运用,提升公共服务品质具有重要意义。

Based on the views of accountability, supervision, performance auditing and constructing harmonious society, this paper reviews the literatures on quantitative research related to public resource auditing. Particularlly, we puts forward that in order to maintain the public resource＇s safety, integrity and effective administration, the country and public require supervision of public resource accountability.From our point of views, public resource auditing plays a significant role on the optimization of public resource distribution, improvement of governmet administration and pomotion of public services quality.