国外公共危机预防审计的实践及借鉴

人类社会的发展不断面临各类公共危机的挑战。面对公共危机造成的重大影响,各国政府开展了公共危机管理,相应地,国家审计机关开展了贯穿于公共危机预防、反应和恢复等各个阶段的公共危机管理审计。我国目前的公共危机管理审计实践重心在于危机发生后的援助款物使用情况的审计和危机恢复阶段的重点工程项目跟踪审计,对危机预防审计缺乏认识。他山之石,可以攻玉。本文选取美国洛杉矶综合性危机预防审计、加拿大不列颠哥伦比亚地区地震预防审计和爱沙尼亚应急准备审计三个审计案例,介绍其公共危机预防审计的实践,从中总结出值得我国借鉴的经验,对我国现阶段开展公共危机预防审计提出相应的建议。

Foreign Public Crises Prevention Auditing’s Practice and Inspiration

The development of the human society is a process of overcoming public crises.To deal with the huge impact that public crises has on economy and society,governments launch public crises management.Accordingly,national auditing department started public crises management auditing,which is through the stages of crises prevention,response and recovery.Currently,China’s public crises management auditing practically stresses on the auditing of the usage of disasters relief funds and goods,and the auditing to the main post-disasters reconstruction projects,but lack the recognition on disasters prevention auditing.This essay discusses three auditing cases,such as the L.A.comprehensive crisis prevention auditing of USA,the British Colombia Earthquake prevention auditing of Canada,and the emergency auditing of Estonia,gives an introduction of the launching of the public crisis prevention auditing,so that we can learn from their experience,and puts forward some suggestions on how to carry out public crises prevention auditing in our country.