本文關(guān)鍵詞：澳大利亞政府審計外包及其對我國的啟示，由筆耕文化傳播整理發(fā)布。

澳大利亞政府審計外包及其對我國的啟示

Australia Government Audit Outsourcing and Its Enlightenment to China

[1]

Jia Yunjie

中南財經(jīng)政法大學(xué)財稅學(xué)院、南京審計學(xué)院審計與會計學(xué)院,211815

文章摘要：20世紀80年代，澳大利亞政府推行微觀經(jīng)濟改革，公共會計聯(lián)合委員會對澳大利亞審計署（ANAO）發(fā)起檢查質(zhì)詢，促成了ANAO審計外包的應(yīng)用與推廣�，F(xiàn)今，外包已成為澳大利亞政府審計的通行做法。在外包優(yōu)劣得失的爭辯中，業(yè)界逐漸達成了共識：業(yè)務(wù)可以外包但責(zé)任不能外包；必須實施有效的合同管理，確保獲得外包收益。2014年我國頒布的新《預(yù)算法》和國務(wù)院發(fā)布的《關(guān)于加強審計工作的意見》，，提出了決算審計等新任務(wù)，提高了政府審計的要求，政府審計業(yè)務(wù)外包的現(xiàn)實需求已形成。結(jié)合澳大利亞政府審計外包的經(jīng)驗啟示，我國審計機關(guān)應(yīng)整合利用外部審計資源，做好審計業(yè)務(wù)外包的需求分析，外包部分審計業(yè)務(wù)，聘用臨時專職人員，建立健全外包合同管理制度，以更好地應(yīng)對審計的發(fā)展需求和挑戰(zhàn)。

Abstr：Microeconomic reform in the 1980s and the inquiry of Australia National Audit Office（ANAO） ＇ s responsibility which is launched by Joint Committee of Public Accounting both contributed to the adoption and popularization of ANAO＇ s outsourcing. Now, Outsoureing is common practices of Australia government audit. During the debate on advantages and disadvantages of outsourcing, gain and loss, people gradually reached a consensus ： responsibilities can be outsourced, but accountability can＇t be outsourced. People must carry out effective contract man- agement to ensure the outsoureing earnings. The Chinese new Budget Law and the Advice of the State Council on Further Strengthening Government Audit put forward new government audit tasks and requirements, and expends the responsibility and scope of government audit. Chinese government audit offices must take actions to address those new demands and challenges, such as performing annual outsourcing demand analysis, outsourcing part of the audit projects, contracting in temporary employee, and strengthening the outsourcing contract management measures to integrate outside audit resources which can meet these new responsibilities and requirements.

文章關(guān)鍵詞：

Keyword：:government audit, audit outsourcing, resource integration, outsourcing model, contract management

課題項目：本文是審計署赴澳大利亞聯(lián)邦政府決算審計中長期培訓(xùn)班研究成果,也是江蘇高校優(yōu)勢學(xué)科建設(shè)工程資助項目（PAPD）和江蘇省哲社基金課題（項目批準號：2010sJB790022）的階段性成果.

作者信息：會員可見

  本文關(guān)鍵詞：澳大利亞政府審計外包及其對我國的啟示，由筆耕文化傳播整理發(fā)布。