| 审计绩效、审计治理结构与对政府审计制度效率的比较因素分析 |
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| 引用本文： | 许百军. 审计绩效、审计治理结构与对政府审计制度效率的比较因素分析[J]. 审计研究, 2008, 0(2) |
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| 作者姓名： | 许百军 |
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| 作者单位： | 辽宁省北镇市审计局; |
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| 摘 要： | 审计绩效的提高是以一定的审计制度环境为条件的。本文以新制度学派的组织理论为依据,从审计组织领域的视角探讨了审计绩效、审计治理结构的涵义及其二者之间的关系,明确了完善的审计制度体系、并且得到审计以及相关组织有效的遵循,是提高审计绩效的基本制度条件。在此基础上,提出了对审计制度效率进行测评的一种经验研究的方法,并运用此方法对我国审计行政管理体制的制度效率进行了比较因素分析,提出了我国提高审计绩效的政策建议。
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| 关 键 词： | 审计绩效 审计环境 审计组织领域 审计治理结构 |
Audit Performance,Audit Governance and the Comparative Factors Analysis on Institutional Efficiency of Government Audit |
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| Xu Baijun. Audit Performance,Audit Governance and the Comparative Factors Analysis on Institutional Efficiency of Government Audit[J]. Audit Research, 2008, 0(2) |
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| Authors: | Xu Baijun |
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| Abstract: | The improvement of audit performance is to take certain auditing system environment as the condition. This article,based on the organization theory of the new institutional school,discusses examines explores the connotations of audit performance,audit governance and the relation between them from the viewpoint of audit organization field. It clearly defines that it is a basic institutional condition to have a perfect auditing system that could be carried out effectively by audit and relevant organizations. ... |
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| Keywords: | audit performance audit environment audit organization field audit governance |
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