应对突发公共事件的国家审计问题研究

A Research on Coping with State Auditing for Unexpected Public Emergencies

近年来我国突发公共事件频发,在应对过程中产生的一些问题,不仅凸现了国家审计理论研究的缺陷,而且更突出了加强我国突发公共事件国家审计实证研究的必要性和迫切性。文章从政府应对突发公共事件的国家审计遇到的问题入手,有针对性地提出了解决问题的一些可行性对策,以配合政府部门高质、高效地完成突发公共事件应对工作。

Recent years have seen frequent unexpected public emergencies,which gives rise to a number of problems in the coping process.This has not only reflected the deficiencies in the theoretical research on the state auditing but even highlighted the necessity and the urgency of enhancing the empirical research on auditing for unexpected public events.Starting from governments’ handling of state auditing for unexpected public events,this paper proposes some feasible countermeasures to support the govenrment for the solution of these problems with high quality and efficiency.