基于审计全覆盖的政府审计购买社会服务研究

Research on Government Audit Purchase of Social Services Based on Full Audit Coverage

审计机关的资源不足严重制约着审计全覆盖的实现,政府审计利用社会审计的资源成为实现审计全覆盖的重要路径。文章对政府审计购买社会服务的必要性、可行性、存在的问题及原因进行分析,并为促进审计机关向社会购买审计服务提出相应对策。

Insufficient resources of audit institutions have seriously restricted the realization of full audit coverage.The use of social audit resources by government audits has become an important path to achieve full audit coverage.The article analyzes the necessity,feasibility,existing problems and reasons of government auditing to purchase social services,and proposes corresponding countermeasures to promote audit institutions to buy auditing services from society.