發(fā)布時(shí)間：2018-02-01 02:29

  本文關(guān)鍵詞： 政府審計(jì) 創(chuàng)新驅(qū)動(dòng) 容錯(cuò)糾錯(cuò)機(jī)制　出處：《會(huì)計(jì)研究》2017年05期 　論文類(lèi)型：期刊論文

【摘要】：創(chuàng)新驅(qū)動(dòng)不僅創(chuàng)造出更多的高端生產(chǎn)服務(wù)資源,還能夠全方位優(yōu)化現(xiàn)有資源的配置方式。但由于創(chuàng)新驅(qū)動(dòng)本身面臨很多未知風(fēng)險(xiǎn),并且在優(yōu)化現(xiàn)有資源配置時(shí)產(chǎn)生新的不確定性,因而有必要建立起有效的容錯(cuò)糾錯(cuò)機(jī)制。作為負(fù)有資源配置法定監(jiān)督職能的政府審計(jì),應(yīng)該基于服務(wù)創(chuàng)新驅(qū)動(dòng)戰(zhàn)略的理念,構(gòu)建創(chuàng)新驅(qū)動(dòng)審計(jì)監(jiān)督的容錯(cuò)機(jī)制,通過(guò)審計(jì)服務(wù)推動(dòng)決策失誤的及時(shí)糾錯(cuò),包括展開(kāi)研究型創(chuàng)新驅(qū)動(dòng)專(zhuān)項(xiàng)審計(jì)研究、編制包含容錯(cuò)糾錯(cuò)機(jī)制的政府審計(jì)指南、協(xié)同責(zé)任保險(xiǎn)共同治理創(chuàng)新驅(qū)動(dòng)風(fēng)險(xiǎn)和協(xié)同注冊(cè)會(huì)計(jì)師審計(jì)提供客觀公正的審計(jì)鑒證服務(wù)等。
[Abstract]:Innovation drive not only creates more high-end production service resources, but also can optimize the allocation of existing resources. However, the innovation drive itself faces many unknown risks. It is necessary to establish an effective fault-tolerant and error-correcting mechanism, which is the government audit with the statutory supervision function of resource allocation. Based on the concept of service innovation-driven strategy, the fault-tolerant mechanism of innovation-driven audit supervision should be constructed, and the timely error correction of decision-making errors should be promoted through audit services, including the development of research-oriented innovation-driven special audit research. The government audit guide including fault-tolerant and error-correcting mechanism, co-management and innovation drive risk of cooperative liability insurance and cooperative audit of CPA to provide objective and fair audit authentication services, etc.
【作者單位】： 南京審計(jì)大學(xué)政府審計(jì)學(xué)院/審計(jì)科學(xué)研究院;中國(guó)會(huì)計(jì)學(xué)會(huì);
【基金】：江蘇高校優(yōu)勢(shì)學(xué)科建設(shè)工程資助項(xiàng)目“現(xiàn)代審計(jì)科學(xué)”(蘇學(xué)科辦[2014]9號(hào))的資助
【分類(lèi)號(hào)】：F239.4;F273.1
【正文快照】： 十八屆六中全會(huì)提出“建立容錯(cuò)糾錯(cuò)機(jī)制,寬容干部一、社會(huì)主義生產(chǎn)資源配置創(chuàng)新驅(qū)動(dòng)與政府在工作中特別是改革創(chuàng)新中的失誤”,要求政府審計(jì)機(jī)關(guān)審計(jì)職能定位在全面從嚴(yán)治黨中“依法進(jìn)行審計(jì)監(jiān)督”。習(xí)近平總書(shū)記(一)社會(huì)主義公有制經(jīng)濟(jì)資源的配置方式多次強(qiáng)調(diào)“把創(chuàng)新擺在國(guó)家，

本文編號(hào)：1480672