政府审计维护国有资产安全的博弈分析

Analysis of Governmental Audit's Maintaining the Security of State-owned Assets Based in the Perspective of Game Theory

政府审计是保障国有资产安全的重要机制。通过运用博弈论原理建立政府审计一般博弈模型,进而提出加强政府审计的两项措施:首先政府应对审计机关的不作为进行严惩,短期内将大幅减少审计机关懒惰现象,从长期看可以降低经营者粉饰业绩行为发生的概率,最终有助于国有资产的保值与增值;其次需要重新确立国家审计模式,建立立法审计这种真正的外部审计,将审计监督权归还与人民代表大会,这从根本上有利于国有资产质量的提升。

Security of state-owned assets is one part of national economic security, and governmental audit plays a key role on it. On the basis of game theory, this paper studies how to strengthen audit through two aspects of improving the auditing system. One is strict with auditor and their professional conduct; the other is to turn the present governmental mode to the national.