审计环境与政府审计资源整合研究

Research on the Audit Environment and the Integration of Government Audit Resources

审计环境对政府审计资源整合具有需求与制约双重性,审计体制、立法、经费和质量控制等诸多制约因素体现了鲜明的政治性和路径依赖性的特点,整合的实践需要深刻认识审计环境来合理选择整合类型。

This article elaborates the needs and the constraints that audit environment has influence on the integration of government audit resources, by analyzing the auditing system, legislation, funding, quality control, and many other constraints presenting the political and path-dependent features. This article puts forward some suggestions that we need to select rational integration type under profound understanding of audit environment.