本文選題：政府　切入點(diǎn)：公共服務(wù)　出處：《西安財(cái)經(jīng)學(xué)院學(xué)報(bào)》2017年06期 　論文類型：期刊論文

【摘要】：我國政府購買注冊會計(jì)師服務(wù)處于探索階段,尚未形成完善的體系和制度,存在各地發(fā)展程度不一致,所占政府購買總量的比重偏低,政府投入的經(jīng)費(fèi)不足,購買缺乏有效的監(jiān)督和溝通等問題,并且沒有相關(guān)的準(zhǔn)則和指南供注冊會計(jì)師參考。政府應(yīng)加大對購買注冊會計(jì)師服務(wù)的支持力度,增加相應(yīng)經(jīng)費(fèi)支出,制定完善的購買制度,統(tǒng)一、規(guī)范購買服務(wù)流程,并建立完善的監(jiān)督與溝通體制,將審前溝通、審中監(jiān)督、審后評價(jià)落到實(shí)處,保證審計(jì)工作合理合法進(jìn)行。
[Abstract]:The government purchase of CPA service in our country is still in the exploratory stage, but it has not yet formed a perfect system and system. The development degree of each place is not consistent, the proportion of the total government purchase is low, and the government investment is insufficient. The purchase lacks effective supervision and communication, and there are no relevant standards and guidelines for CPA's reference. The government should increase its support for the purchase of CPA services, increase the corresponding expenditure, and formulate a perfect purchase system. Unify, standardize the purchase service flow, and establish a perfect supervision and communication system, the pretrial communication, audit supervision, post-audit evaluation in practice, to ensure that the audit work is carried out in a reasonable and lawful manner.
【作者單位】： 濟(jì)南大學(xué)商學(xué)院;
【基金】：2016-2017年度審計(jì)署重點(diǎn)科研課題“審計(jì)全覆蓋”研究(16SJ01002) 山東省社科規(guī)劃項(xiàng)目(15BKJJ03) 山東省審計(jì)廳重點(diǎn)項(xiàng)目(1617SDSJ0102、1516SDSJ0101) 山東省教育廳人文社科項(xiàng)目“國家治理導(dǎo)向下的政府政策審計(jì)創(chuàng)新研究”((J16WF11)
【分類號】：F239.4;F812.45
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本文編號：1576283