政府审计质量管理的问题与对策——一项基于问卷调查的分析

Problems and Countermeasures in Quality Control of Government Audit:An Analysis of a Questionnaire Survey

公共需求全面快速增长与基本公共产品短缺日益突出的矛盾,对政府审计质量提出更高要求。政府审计质量管理是一个总体概念,审计管理中的计划、组织、领导、控制等各项职能的执行都会对最终的审计质量产生影响。从政府审计质量管理可能存在的问题(共14项)与可行的改进措施(共18项)两个维度设计问卷,数据分析发现,影响审计质量的审计管理各项职能中,领导职能存在的问题最多,其余依次为控制职能、组织职能和计划职能。政府审计质量管理应当回归管理的本质——做好以人为中心的协调工作。应以各项职能存在问题的严重性程度为顺序,以调动审计人员积极性为核心,制定相应的治理对策。

The demand for public goods increasingly exceeds the supply,leading to increased demands for higher-quality government audit. Government audit quality control is an integral concept,in which procedure of planning,organization,leadership,and implementation have impact on the quality of audits. This paper designs a questionnaire for the problems associated with government audits( 14 questions) and the actions taken to improve audit quality( 18 questions). Data analysis shows that among the functions of government audits,there are most problems associated with leadership function,followed by control function,organizing function and planning function. This paper concludes that the quality control of government audit should return to the essence of management and pay more attention to the human-centered coordination. At last suggestions are given in terms of the rank of problems associated with each function.