發(fā)布時間：2018-03-19 21:07

  本文選題：審計投入　切入點：審計產(chǎn)出　出處：《財會月刊》2017年03期 　論文類型：期刊論文

【摘要】：審計"全覆蓋"要求下,擴大的審計需求與有限的審計資源之間的矛盾日益凸顯,審計效率的提升是解決這一矛盾的有效途徑。從不同部門與審計機關(guān)的協(xié)同治理角度,根據(jù)地方審計機關(guān)數(shù)據(jù)探究審計效率的影響因素,結(jié)果顯示:司法機關(guān)與審計機關(guān)協(xié)同治理程度越高,審計效率越高;主管部門與審計機關(guān)協(xié)同治理程度越高,審計效率越高。因此,加強司法機關(guān)及主管部門與審計機關(guān)的協(xié)同治理,能進一步提升審計效率,進而促進審計"全覆蓋"。
[Abstract]:Under the requirement of "full coverage", the contradiction between the expanded audit demand and the limited audit resources is becoming increasingly prominent, and the improvement of audit efficiency is an effective way to solve this contradiction. According to the data of local audit institutions, this paper explores the influencing factors of audit efficiency. The results show that the higher the degree of coordinated governance between judicial organs and audit institutions, the higher the audit efficiency, the higher the degree of coordinated governance between competent departments and audit institutions. The higher the audit efficiency is, the higher the audit efficiency is. Therefore, to strengthen the cooperative governance between the judicial organs and the competent departments and audit institutions can further enhance the audit efficiency and further promote the audit "full coverage".
【作者單位】： 南京審計大學政府審計學院;南京審計大學審計科學研究院;
【基金】：全國會計科研課題重點項目(項目編號:2015KJA019)
【分類號】：F239.44
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本文編號：1636002