国家审计权威信任与公正感研究

A Study on Authority Trust and Fairness in Government Audit

促进被审计单位合作是国家审计需要解决的重要问题,权威信任与公正感是影响合作行为的重要变量。本文首先界定了国家审计权威信任与公正感,接着分析了国家审计权威信任与公正感对合作行为的影响,然后阐述了如何构建国家审计权威信任与公正感,最后提出我国审计机关权威信任和公正感存在的问题和建议。本文的研究为权威信任、公正感和被审计单位合作行为之间的关系提供了一个清晰的脉络。

The promotion of auditee＇ s cooperation is an important issue which needs to be addressed by government audit. Two important psychological variables affecting the cooperative behaviors are the authority of the trust and sense of equity. This article firstly defines the boundary of authority of trust and sense of equity, and then analyses its impact on auditee＇ s cooperation be- havior. Thirdly, this article describes how to built the authority of trust and sense of equity in government audit. In the last part of the paper, related proposals to improve the authority of trust and sense of equity are promoted. This article provides a clear connection frame among the authority of trust, sense of equity and auditee＇ s cooperation.