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                      政府审计整合社会审计资源的意义与问题

                      时间:2018-12-20 来源:产业创新研究 作者:王昱堃 本文字数:3224字

                      社会审计论文第七篇:政府审计整合社会审计资源的意义与问题

                        摘要:政府审计是国家治理的重要方面, 随着时代的发展, 政府审计的地位也越来越重要, 对审计的要求也越来越严格。由于我国审计起步发展较晚, 现有的审计力量往往难以满足国家社会的需求, 需要通过购买社会审计服务, 社会审计成为提高政府审计效率的重要方式和手段。

                        关键词:政府审计; 社会审计; 审计质量;

                        一、引言

                        SUIZHESHIDAIDEFAZHAN, SHENJIDEDIWEIYUELAIYUEZHONGYAO。MUQIAN, WOGUOSHENJIDUIXIANGHESHENJIZIYUANYANZHONGBUPIPEI, ZHENGFUSHENJIRENYUANSHULIANGBUZU, NANYISHIXIANGUOJIAZHILISUOYAOQIUDESHENJIQUANFUGAI, ZIYUANDEBUZUDAOZHICHUJUDESHENJIBAOGAOZHILIANGYENANYIBAOZHENG。ZHEIJIUSHIDEZHENGFUSHENJIBIXUYAOJIANGMUGUANGFANGYANYUSHEHUISHENJI。BENWENJIESHAOLEZHENGFUSHENJIHESHEHUISHENJIDEYOUQUEDIAN, CHANSHULEDANGQIANZHENGFUSHENJIZIYUANBUZUDECHENGYINYIJIZHENGHESHEHUISHENJIZIYUANDEYIYI, FENXILESHEHUISHENJICANYUZHENGFUSHENJIZHONGCUNZAIDEWENTI, TICHUXIANGGUANDUICEJIANYI。

                        二、关于政府审计和社会审计

                        (YI) ZHENGFUSHENJIZIYUANDEYOUSHIYURUOSHI

                        ZHENGFUSHENJIDERENYUANJUBEIJIAOGAODEZHENGZHISUYANG, KEYIJINGZHUNDIBAWOGUOJIAGEXIANGHONGGUANFAZHANZHENGCE, JISHICHUANDAZHONGYANGWENJIANSUOBIAODADEJINGSHENZHISHI, DUIGUOJIADEZHENGCEGENZONGYUZHIXINGJUYOUJIAOSHENDEYANJIU。RANER, BANSUIZHESHIDAIDEJINBU, ZHENGFUSHIYEDEFAZHANYERIXINYUEYI, SHEJILINGYUYUELAIYUEGUANG, ZHEIJIUDUIWOGUODEZHENGFUSHENJITICHULEGENGGAODEYAOQIU。YOUYUMUQIANWOGUOZHENGFUSHENJIRENYUANQUEFAYIDINGDEZHUANYEJINENGPEIXUN, SHENJIRENYUANZHISHISHUIPINGPIANDI, XIANYOUZHISHISHUIPINGHEZHIYESUYANGNANYISHIYINGXINHUANJINGXIASHENJISHIYEFAZHANDEXUQIU, ZAIJINXINGZHUANYEXINGJIAOQIANGDESHENJISHIWANGWANGLIBUCONGXIN, DAOZHISHENJIZHILIANGBUGAOHUOZHENANYIDADAOJIDINGMUBIAOSHUIPING。

                      星云棋牌官网下载   (ER) SHEHUISHENJIZIYUANDEYOUSHIYURUOSHI

                      星云棋牌官网下载   YUZHENGFUSHENJIRENYUANXIANGBI, SHEHUISHENJIRENYUANJUYOUJIAOGAODEZHUANYESUZHI, ZHUANYEHUACHENGDUBIJIAOGAO, JUYOUZHUANYEXINGJIAOQIANGDEDUIKOURENCAI, RUSHUIWUSHI、JINRONGFENXISHI、ZHUCEHUIJISHI, TAMENBUJINSHENJIZHUANYEZHISHIGUOYING, ERQIEYONGYOUFENGFUDESHENJIJINGYAN, SHEHUISHENJIRENYUANTONGCHANGYONGYOUZHUCEHUIJISHIZIGEZHENGSHU, QIZONGHENENGLIGUOYING。DANSHEHUISHENJIJIGOUSHUYUSHEHUIJIGOU, TONGCHANGYIYINGLIWEIZHU, TONGCHANGWUFAZHUNQUEBAWOGUOJIADEFANGZHENZHENGCE, DUIYUGUOJIAZHILIFANGMIANDETOURUYEBURUZHENGFUSHENJI, ERQIESHEHUISHENJIDEDUIXIANGHEGUOJIASHENJIYECUNZAICHAYI, YINCI, SHEHUISHENJIDEGONGZUOYANJINXINGXIANGDUIBUZU, DUIGONGZUODEZHONGSHICHENGDU、DULIXINGHEZHIYESHIMINGGANYELVEYOUBUZU。

                        三、政府审计资源不足的原因及整合社会审计资源的重要意义

                        (YI) ZHENGFUSHENJIZIYUANBUZUDEYUANYIN

                      星云棋牌官网下载   MUQIAN, SHENJIDUIXIANGHESHENJIZIYUANCUNZAIZHEYANZHONGBUPIPEIXIANXIANG。WOGUODEZHENGFUSHENJIRENYUANSHULIANGYUANYUANBUZU, NANYISHIXIANGUOJIAZHILISUOYAOQIUDESHENJIQUANFUGAI, ZIYUANDEBUZUDAOZHICHUJUDESHENJIBAOGAOZHILIANGNANYIBAOZHENG。JUTIBAOKUOYIXIAJIFANGMIANYUANYIN:

                      星云棋牌官网下载   1. ZHENGFUSHENJIDERENLIZIYUANYOUXIAN

                        SHENJISHIYIXIANGZHUANYEXINGJIAOQIANGDEGONGZUO, DUIRENCAIDEYAOQIUJIAOGAO, QIXINGYEZHUNRUYEYOUYIDINGDEMENJIAN, YANGEDEYAOQIUDAOZHIZHUANYERENCAIDEXIQUE。GUOJIASHENJISHIYIXIANGPANGDADEGONGZUO, SHEJIDAOGUOJIAZHILIDEFANGFANGMIANMIAN, FUZADEGONGZUODAOZHIZHENGFUSHENJIRENYUANZHONGNIANZAIWAIBENBO, ZHEIJIUJIXUKUODAZHENGFUSHENJIDERENYUANDUIWU。DANSHI, ZHONGYANGCHUTAIDEWENJIANDUIZHENGFUSHENJIDERENYUANPEIZHIYOUYANGEDEXIANZHI, ZUOWEIGUOJIAQUANLIJIGOU, SHENJIJIGOUNANYIRENYIKUOCHONGLILIANG, ZAIJIASHANGSHENJISHIJISHUHANLIANGJIAOGAODEZHUANYE, JINYIBUZHIYUELESHENJIDUIWUZHUANGDA。

                      星云棋牌官网下载   2. ZHENGFUSHENJIDEZHUANYEZIYUANYOUXIAN

                        SHENJIGONGZUOXUYAOZAIJIDINGYAOQIUHESHIXIANGNEIKAIZHAN, DUIYUZHUNZEMEIYOUGUIDINGDESHIXIANG, ZAISHENJIZHONGYOUYURENWEIZHUGUANYINSU、ZHIYEPANDUANDEBUTONG、YEWUNENGLIBUTONGDAOZHISHENJIJIEGUOCUNZAICHAYI。DUIYUFALVFAGUIHEZHONGYANGWENJIANGUIDINGZHIWAIDESHENJISHIXIANG, RUZHENGFUCAIWUBAOGAOSHENJI、NEIBUKONGZHISHENJIDENG, ZIRANZIYUANHUANJINGSHENJI, ZHEIZHONGSHIHOUWANGWANGXUYAOXIANGYINGDEZHUANYERENCAIZHUANMENFUZE, ZHENGFUSHENJIRENYUANDESUZHIYOUSHINANYIMANZUSHENJIXUQIU, YINCI, BUFENZHUANYEXINGJIAOQIANGDESHENJIYEWUKEYIJIAOJISHEHUISHENJILAIWANCHENG。

                      星云棋牌官网下载   3. GONGZHONGPOQIEXIWANGGONGGONGBUMENTIGONGXINXIZHILIANG

                        ZHENGFUSHENJIZUOWEIGUOYOUZICHANDESHOUHUREN, YINGDANGBAHAOGUAN, BAOHUHAOGUOYOUZICHAN, BINGQIEJISHIXIANGSHEHUIGONGBU。SUIZHESHEHUIDEJINBU, GONGZHONGDUIGUOJIADEQIWANGYUELAIYUEGAO, DUIYUGUOJIAGONGBUDEXINXIYUELAIYUEGUANZHU。RANERSHENJIZIYUANDEYOUXIANBIRANHUIDAOZHISHENJIGONGZUOLIANGYOUXIAN, SHENJICHENGGUOJIUNANYIMANZUSHEHUIGONGZHONGDEXUQIU, ZHUCEHUIJISHISHIWUSUOYOUZHEFENGFUDESHENJIZIYUAN, KEYIYINGDUISHENJIYUDAODEZHUDUOKUNNAN, YINCIKEYICHONGFENLIYONGSHEHUISHENJIYOUXIAOJIEJUEZHEIYIWENTI。

                      星云棋牌官网下载   (ER) ZHENGHEZHENGFUHESHEHUISHENJIZIYUANDEZHONGYAOYIYI

                        1. YOULIYUTIGAOSHENJIXIAOLV

                      星云棋牌官网下载   ZHENGFUSHENJIHESHEHUISHENJIZAIZHUANYESHEZUFANGMIANYOUSUOQUBIE, SHUYEYOUZHUANGONG, LIANGZHEXIEDIAOGONGZUOKEYIYOUXIAOTIGAOSHENJIXIAOLV。ZHENGFUSHENJIDUIHONGGUANDEBAKONGBIJIAOZHUNQUE, NENGGOUYOUXIAOCHUANDAGUOJIAZHENGCEFANGZHEN, DUISHENJIGONGZUOJUYOUZHONGYAOZHIDAOYIYI, YINGFAHUIZHUDAOZUOYONG。SHEHUISHENJISHIZHENGFUSHENJIDEYOUXIAOBUCHONG, NENGJISHIMIBUZHENGFUSHENJIDEBUZU, JIANGZHENGFUHESHEHUISHENJIZIYUANYOUJIJIEHE, BUDANKEYIYOUXIAOTISHENGSHENJILILIANG, HAIKEYIYOUDEFANGSHIDIKAIZHANZHENDUIXINGSHENJI, TIGAOSHENJIXIAOLVJISHENJIXIAOGUO。

                      星云棋牌官网下载   2. YOULIYUTIGAOXINXIZHILIANG

                      星云棋牌官网下载   ZHENGFUSHENJIDUIGONGGONGBUMENDEXIANGGUANXINXIJINXINGSHENJI, NENGGOUQIDAOTIGAOXINXIZHILIANGDEZUOYONG。ZHUCEHUIJISHITONGGUODUIGONGGONGBUMENDECAIWUXINXI、NEIBUKONGZHIYIJIYIXIEZHUANYEXINGJIAOQIANGDECAIWUHUODONGJINXINGSHENJI, NENGGOUYOUXIAOTIGAOGONGGONGBUMENDECAIWUHUIJIXINXIZHILIANG。

                        四、目前两者之间合作存在的问题

                        (YI) SHEHUISHENJIWUFAWANQUANZUNXUNZHENGFUSHENJIZHUNZE

                        ZAIZHENGFUSHENJIHESHEHUISHENJIDEHEZUOXIANGMUZHONG, YOUYULIANGZHESHENJIZHUNZEDECHABIE, DAOZHISHEHUISHENJIZAIMOUXIEYEWUSHANGZHUGUANDIYANYONGLEZIJIDESHENJIZHUNZE, ZHISHISHENJIGONGZUOBUDAOWEI, MEIYOUDADAOZHENGFUSHENJIDEYAOQIU。

                        DUIYUZHENGFUSHENJISHIXIANGDEZHONGYAOXINGPANDUAN, ZHUCEHUIJISHIWANGWANGZHIHUIGENJUSHEHUISHENJIDEGONGZUOJINGYANDUISHENJIJINXINGPANDUAN, ZHEIFUHESHEHUISHENJIGUANYUZHIYEPANDUANDEYAOQIU。DANSHIZAIZHENGFUSHENJIZHUNZEZHONG, PANDUANZHONGYAOXINGWANGWANGYAOCONGHEGUIXINGHEXIAOYIXINGQUKAOLV, XUYAOZHANZAIZHENGFU、GUOJIADELICHANGSHANGQUKANWENTI, ERJINGJIYINSUWANGWANGZHISHIQIZHONGMOUGEFANGMIAN。

                        (ER) XIANYOUZHIDUDAOZHIZHENGFUSHENJIJINGFEIBUZU

                        WOGUOSHENJIJIGUANCONGCHUANGBANDAOFAZHANZHIJIN, JINGGUOZHANGQIDEMOSUO, RUJINYIFEICHANGCHENGSHU。SUIZHESHEHUIDEJINBU, SHENJIHUANJINGYEYOUSUOGAISHAN。DANXIANYOUDESHENJIJINGFEIRENGRANBUZU, YOUYUZHENGFUSHENJISHIGUOJIAQUANLIJIGUAN, SHIYIZHONGFEIYINGLIZUZHIJIGOU, ZHUYAODERICHANGJINGFEIYOUGUOJIAHUABO;MUQIANYUSUANZHIXINGHEZHENGFUYUSUANBIANZHISHOUDAOLEXIANZHI, SHENJIJIGUANDESHENJIJINGFEIBINGMEIYOUDEDAOWANQUANDEBAOZHANG, SUIRANSHENJIRENYUANNENGGOUJINLIANGKEFUKUNNANWANCHENGSHENJIRENWU, DANRENGCUNZAIZHESHENJIJINGFEIBUZUDEXIANXIANG, ZHEIJIANGDAOZHISHEHUISHENJIJIGOUDEJIJIXINGDADAZHEKOU, JINERYINGXIANGSHENJIXIAOGUO。

                      星云棋牌官网下载   (SAN) ERZHEQUEFAGOUTONG

                      星云棋牌官网下载   YOUYUZHENGFUSHENJIHESHEHUISHENJIGONGZUOZHONGDIANCUNZAIJIAODACHAYI, DUIGONGZUODEBAWOCHIDUYEBUTONG, CHANGNIANANZHAOGEZIDESHENJIZHUNZEHEMOSHIKAIZHANSHENJI, YINCIERZHEJIEHEKAIZHANGONGZUOSHIKENENGHUICHANSHENGGEZHONGWENTI, ZHEIJIUXUYAOERZHEJISHIGOUTONG, HUXIANGJIAOLIU。DANZAISHIJIGONGZUOZHONG, ERZHEWANGWANGYIZIWOWEIZHONGXIN, ZHIGUZIJIXIANGMU, BINGYINSHUYUGOUTONGDAOZHISHENJIGONGZUONANYIDADAOYUQIXIAOGUO。

                        五、解决措施

                        (YI) ZHIDINGPEITAODESHENJIZHUNZE

                        ZHENGFUSHENJIZAIJINXINGSHENJIGUOCHENGZHONGYOUYITAOTEDINGDESHENJIZHUNZE, YUSHEHUISHENJIZHUNZECUNZAIYIDINGCHAYI。YINCI, ZAIERZHEXIETONGSHENJISHI, GUOJIAYINGZONGHEKAOLVERZHEDESHENJIFANGSHIHEGUIZE, BINGCHUTAIPEITAOSHENJIZHUNZE, SHIXIANSHENJIZIYUANDEXIEDIAOTONGYI, ZAICHONGFENFAHUIGEZIYOUSHI、BUYINGXIANGZHENGTIGONGZUODEQIANTIXIA, SHISHENJIYEWUHESHENJIZHUNZEBIANDEYOUJUKEXUN。

                        (ER) JIADASHENJIJINGFEITOURULIDU

                      星云棋牌官网下载   SHENJIJINGFEISHIGUOJIASHENJIBAOCHIDULIXINGDEBAOZHANG。SHENJIJIGOUCONGSHISHENJIYEWUBIXUYOUYIDINGDEJINGFEILAIYUAN, YIBAOZHENGKAIZHANYEWUSUOXUDEGEXIANGKAIZHI, DUISHENJIRENYUANFAHUIJILIZUOYONG, YAOBENZHEJIEYUESHENJICHENGBEN、YOUXIAOLIYONGZIYUANDEYUANZE, HELIJIADAJINGFEITOURU, YIQUEBAOSHENJIGONGZUOSHUNLIKAIZHAN。

                      星云棋牌官网下载   (SAN) JIAQIANGSHENJIGOUTONG

                      星云棋牌官网下载   YISHIJIAQIANGSHENQIANGOUTONG。SHIZHISHENJIGONGZUOKAIZHANZHIQIAN, LIANGFANGDEZHUSHENYINGZHENDUISHENJIXIANGMUJIAOHUANYIJIAN, ZAIQUEDINGFANGZHENDEQIANTIXIA, GENJUGUOJIAGUIDINGDUIXIANGMUJINXINGHELIANPAI。ERSHICHIXUKAIZHANSHENZHONGGOUTONG。SHIZHIZAIXIANCHANGSHIJISHENJIGUOCHENGZHONG, SHENJIZUQITACHENGYUANDUIZHUCEHUIJISHIGONGZUODEZHIDAOHESHENHE, BINGGUANCHUANZHENGGEXIANCHANGSHENJIGUOCHENG。ZHANGQIGONGZUOZAIZHENGFUSHENJIYIXIANDESHENJIRENYUANYIBANBIWEITUODEZHUCEHUIJISHIGENGYOUGONGZUOJINGYAN, DUIZHENGFUSHENJIDEGONGZUONEIRONGHEXIANGGUANZHUYISHIXIANGYAOBISHEHUISHENJIRENYUANYANJIUDEGENGJIASHENRU, YINCI, JIAQIANGSHIZHONGGOUTONGYOUZHUYUSHUNLISHISHISHENJIGONGZUO。SANSHIYOUXIAODESHENHOUGOUTONG。GENJUSHENJIJIEGUODUISHENJILIUCHENGDEJINXINGQUANMIANJIAOLIU, JISHIZONGJIESHENJIZHONGYUDAODEWENTI, TONGGUORENZHENZONGJIEJINGYAN、CHAZHAOGONGZUOBUZUCUJINSHENJIGONGZUOSHUIPINGBUDUANTISHENG, WEIJINHOUHEZUOKAIZHANSHENJIGONGZUOPUPINGDAOLU。

                        CANKAOWENXIAN

                        [1]曹伟.关于政府审计与社会审计协调的若干探究[J].中国商论, 2017 (11) :149-150.
                        [2]李莉.利用和管理社会审计资源参与政府审计的思考[J].科学导刊, 2010 (4) :77-78.
                      星云棋牌官网下载   [3]刘向红.审计环境与政府审计资源整合研究[J].北方经贸, 2008 (06) :85-87.

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                        王昱堃.政府审计引入社会审计的问题研究[J].产业创新研究,2019(03):104-105.
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