国家治理需求下的国家审计报告价值理性

发布时间：2018-06-19 21:55

本文选题：国家治理 + 国家审计　；参考：《会计之友》2017年12期

【摘要】：审计需求起源于社会组织中缔结契约,当契约环境和代理成本发生变化时,作为国家治理重要组成部分的国家审计,其监督程度、质量要求及审计价值也发生变化。文章试图运用马克思的国家学说及价值理论,讨论国家治理与国家审计的关系,并在这种关系中探讨如何通过审计报告发挥国家审计在国家治理中的作用。在国家学说及治理理论的基础上,通过近年审计署发布的审计绩效报告,分析目前审计报告质量及其作用现状,从国家审计是国家治理的基石和保障的角色定位,提出满足国家治理需求的高质量审计报告的建议。
[Abstract]:Audit demand originates from the contract concluded in social organization. When the contract environment and agency cost change, the supervision degree, quality requirement and audit value of the audit, as an important part of national governance, also change. This paper tries to use Marx's theory of state and value to discuss the relationship between state governance and state audit, and discusses how to play the role of state audit in state governance through audit report. On the basis of the state theory and governance theory, through the audit performance report issued by the Audit Office in recent years, this paper analyzes the current quality of the audit report and the current situation of its function, and points out that the state audit is the cornerstone of national governance and the role of guarantee. Propose high-quality audit reports to meet the needs of national governance.
【作者单位】：南京审计大学国际审计学院;
【基金】：江苏省高校优势学科建设工程二期项目“现代审计科学” 江苏高校品牌建设工程一期项目(PPZY2015A077) 南京审计大学政府审计研究课题(GAS161017)
【分类号】：D630;F239.44

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