政府审计成本管理探析

随着近年来审计公开力度的加大,审计透明度的增强,社会公众对审计监督的期望也越来越高。但长期以来审计任务繁重与审计资源相对短缺之间的矛盾也很突出。在审计经费有限的条件下,必须借助审计成本管理的手段来解决这一矛盾。本文就加强审计成本管理的必要性,审计成本管理的原则以及如何实现对审计成本的控制等方面进行了分析和探索。

Research on Cost Management of Governmental Audit of our Country

These years,the government audit plays more and more important role in the social monitoring systems.Because of the opening and transparency of the government audit,the public pay more attention to it.But there is always an embarrassment preventing the development of our government audit,which is caused by a great amount of the tasks and the relative shortage of the resources of the audit.In order to solve this problem,we must adopt the method of controlling the costs of the government audit.In this paper,we discuss the necessary and the principles of controlling the costs of the government audit and try to find the effective measures to manage the costs.