摘要
审计资源整合是一项复杂的资源配置活动,必须从全局角度规划和设计审计资源整合的方向和路径。审计资源整合的必然选择是:以建立审计资源库为契机,协调与其他监管部门的相互关系,系统整合审计领域的信息资源,打造互动的交流平台。
To integrate audit resources is a complicated activity of resources allocation which should be considered from an overall point of view in its direction and path. Then to establish the audit resources bank, to coordinate with the other watchdog departments, to integrate the information in the field of audit and to create a interactive and communicative platform is a rational choice in such integration.
出处
《审计与经济研究》
北大核心
2007年第4期22-26,共5页
Journal of Audit & Economics
关键词
政府审计
审计资源
整合
利用
government audit
audit resources
integration
use