新常态下经济责任审计与政府治理

发布时间：2018-05-24 14:27

本文选题：经济责任审计 + 政府治理　；参考：《会计之友》2017年13期

【摘要】：基于我国经济社会发展新常态,研究经济责任审计服务政府治理的新视角、新思路;围绕服务政府治理,探讨新常态下经济责任审计的重点;从政府治理的全新视角提出新常态下经济责任审计服务于政府治理的路径和实现措施。将经济责任审计与政府治理联系起来,有助于人们重新认识经济责任审计在监控权力、完善政府治理等方面的重要作用,也有助于拓展和深化对政府审计的政府治理功能的理解。新常态下的经济责任审计对于实现政府治理现代化和经济体制改革的进一步深化、经济发展方式的转变都具有重要的意义。
[Abstract]:Based on the new normal of China's economic and social development, this paper studies the new angle of view and new ideas of economic responsibility audit service government governance, discusses the key points of economic responsibility audit under the new normal state. From the new perspective of government governance, this paper puts forward the path and measures of economic responsibility audit serving government governance under the new normal. Linking economic responsibility audit with government governance will help people to re-understand the important role of economic responsibility audit in monitoring power, perfecting government governance, and so on. It also helps to expand and deepen the understanding of the government governance function of government audit. The audit of economic responsibility under the new normal condition is of great significance for the realization of the modernization of government governance, the further deepening of economic system reform and the transformation of the mode of economic development.
【作者单位】：深圳信息职业技术学院财经学院;广东财经大学会计学院;
【基金】：国家自然科学基金青年项目“机构投资者参与定向增发的动机与经济后果研究”(71502040) 教育部人文社会科学研究青年基金项目“内部控制与慈善组织运营效率——基于中国慈善基金会的实证研究”(14YJC790097) 广东省财政厅会计科研课题“新常态下经济责任审计与政府治理研究”(2015A4)
【分类号】：D630;F239.47

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