服务于创新驱动战略的政府审计容错纠错机制研究

The Tolerance and Rectification Mechanism of Government Audit for Innovation-driven Faults

创新驱动不仅创造出更多的高端生产服务资源,还能够全方位优化现有资源的配置方式。但由于创新驱动本身面临很多未知风险,并且在优化现有资源配置时产生新的不确定性,因而有必要建立起有效的容错纠错机制。作为负有资源配置法定监督职能的政府审计,应该基于服务创新驱动战略的理念,构建创新驱动审计监督的容错机制,通过审计服务推动决策失误的及时纠错,包括展开研究型创新驱动专项审计研究、编制包含容错纠错机制的政府审计指南、协同责任保险共同治理创新驱动风险和协同注册会计师审计提供客观公正的审计鉴证服务等。

Innovation-driven not only creates more high-level services resources for production,but also optimizes the allocation of available resources. But for the unknown risks of innovation-driven itself,and the new uncertainties of optimizing available resources allocation,it is urgent and necessary to construct efficient tolerance and rectification mechanism for innovation-driven faults. The government audit which takes on the regulation function of resource allocation with official rights,should base on the belief of serving innovation-driven strategy to construct the tolerance mechanism and push the mistakes being rectified in time by audit service,including the special audit research,audit guideline on tolerance and rectification mechanism,governing risk together with liability insurance,and impartial audit assurance service together with CPA audit.