摘要
审计失灵是国家审计绩效低下的深层原因,审计失灵存在着制度根源与社会基础。要解决审计失灵问题,可以采用审计独立制度、职业准入制度和效率监察制度等制度改革的治理方案。
Audit failure is an indicator of national audit performance which is easily ignored and can be understood as drifting away from the predetermined organizational objective. Audit failure has its system origin and social background. The solution to this issue is to take system reform measures such as independent audit system, professional entrance requirements system and efficiency supervision system.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第3期5-10,共6页
Journal of Audit & Economics
基金
国家社会科学基金项目(西部项目:07XJY005)
关键词
国家审计
审计失灵
审计绩效
national audit
audit failure
audit performance
