论系统柔性政府审计测评模型构建

发布时间：2018-06-04 20:41

本文选题：系统柔性 + 政府审计　；参考：《财会通讯》2011年22期

【摘要】：正对系统柔性的多角度透视是构筑系统柔性政府审计测评模型的逻辑起点。基于不同认知角度,学术界对系统柔性的理解和阐释各有侧重。权变理论将系统柔性视为在系统与环境之间维持动态平衡的一种系统潜力;组织学习理论将系统柔性视为组织学习系统反思能力;企业家创新理论将系统柔性视为促进企业家创新活动的能力;财务管理理论将系统柔性视为快速、经济处理理财活动中环境变化引起的不确定性能力。将系统理论、柔性理论导入政府审计体系进而探析系统柔性政府审计测评模型的构建是提高政府审计综合调控能力、实现政府审计免疫功能的必然选择。
[Abstract]:The multi-angle perspective of system flexibility is the logical starting point of constructing the system flexible government audit evaluation model. Based on different cognitive angles, the understanding and interpretation of system flexibility in academic circles have their own emphases. Contingency theory regards system flexibility as a potential system to maintain dynamic balance between system and environment, organizational learning theory regards system flexibility as reflective ability of organizational learning system. Entrepreneur's innovation theory regards system flexibility as the ability to promote entrepreneur's innovation activity, and financial management theory regards system flexibility as the ability to deal with uncertainty caused by environment change in financial activities. This paper introduces the system theory and flexibility theory into the government audit system and probes into the construction of the evaluation model of the system flexible government audit. It is an inevitable choice to improve the comprehensive regulation and control ability of the government audit and to realize the immune function of the government audit.
【作者单位】：西北民族大学管理学院;
【分类号】：F239.4;F224

【共引文献】