| 政府审计资源整合与利用问题研究 |
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| 引用本文： | 马玉珍.政府审计资源整合与利用问题研究[J].审计与经济研究,2007,22(4):22-26. |
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| 作者姓名： | 马玉珍 |
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| 作者单位： | 广东商学院,会计学院,广东,广州,510320 |
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| 摘 要： | 审计资源整合是一项复杂的资源配置活动，必须从全局角度规划和设计审计资源整合的方向和路径。审计资源整合的必然选择是：以建立审计资源库为契机，协调与其他监管部门的相互关系，系统整合审计领域的信息资源，打造互动的交流平台。
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| 关 键 词： | 政府审计 审计资源 整合 利用 |
| 文章编号： | 1004-4833（2007）04-0022-05 |
| 修稿时间： | 2007-05-06 |
Integration and Use of Government Audits Resources |
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| MA Yu-zhen.Integration and Use of Government Audits Resources[J].Economy & Audit Study,2007,22(4):22-26. |
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| Authors: | MA Yu-zhen |
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| Institution: | School of Accounting, Guangdong Business College, Guangzhou 510302, China |
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| Abstract: | To integrate audit resources is a complicated activity of resources allocation which should be considered from an overall point of view in its direction and path. Then to establish the audit resources bank, to coordinate with the other watchdog departments, to integrate the information in the field of audit and to create a interactive and communicative platform is a rational choice in such integration. |
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| Keywords: | government audit audit resources integration use |
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