| 审计失灵:国家审计"负绩效"的根源 |
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| 引用本文： | 冯均科.审计失灵:国家审计"负绩效"的根源[J].审计与经济研究,2008,23(3):5-10. |
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| 作者姓名： | 冯均科 |
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| 作者单位： | 西北大学,经济管理学院,陕西,西安,710029 |
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| 摘 要： | 审计失灵是国家审计绩效低下的深层原因,审计失灵存在着制度根源与社会基础.要解决审计失灵问题,可以采用审计独立制度、职业准入制度和效率监察制度等制度改革的治理方案.
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| 关 键 词： | 国家审计 审计失灵 审计绩效 国家审计 负绩效 Failure Audit National Origin Performance 治理方案 制度改革 监察制度 效率 职业准入制度 审计独立 问题 社会 制度根源 存在 深层 审计绩效 |
Audit Failure: Origin of National Audit "Negative Performance" |
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| FENG Jun-ke.Audit Failure: Origin of National Audit "Negative Performance"[J].Economy & Audit Study,2008,23(3):5-10. |
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| Authors: | FENG Jun-ke |
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| Institution: | FENG Jun-ke(School of Economics , Management,Northwest University,Xi'an 710029,China) |
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| Abstract: | Audit failure is an indicator of national audit performance which is easily ignored and can be understood as drifting away from the predetermined organizational objective.Audit failure has its system origin and social background.The solution to this issue is to take system reform measures such as independent audit system,professional entrance requirements system and efficiency supervision system. |
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| Keywords: | national audit audit failure audit performance |
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