摘要
基于一般性信任理论,本文认为政府审计公信力体现为社会各界对政府审计行为的一种主观价值判断,政府审计的公信力越强,党委、政府和人民群众对审计工作的认同感、信任感和满意程度就越高。政府审计公信力的形成需要考虑发现问题技术性特征、报告问题独立性特征和整改问题回应性特征的有机统一,即在精准揭示问题的同时有效整改问题。政府审计公信力的影响因素包括能力因子、正直因子和善意因子,分别体现为专业胜任能力、正义感和客观公正、以及勤勉尽责和为民情怀;上述三因子与国家审计公信力形成机理中揭示问题的防护性功能和整改问题的建设性功能具有匹配关系。在此基础上,本文探讨了政府审计公信力的实现路径,基于领导干部自然资源资产离任审计典型案例,利用能力-正直-善意三因子模型进行了微观考察。
Based on the general trust theory,the credibility of governmental audit is reflected in the subjective value judgment of various sectors of society towards government auditing behavior.The stronger the credibility of governmental audit,the higher the sense of identification,trust,and satisfaction of the Party committee,government,and the public with auditing work.The formation of governmental audit credibility needs to consider the organic unity of the technical characteristics of discovering problems,the independence characteristics of reporting problems,and the responsiveness characteristics of rectifying problems,which means effectively rectifying problems while accurately revealing them.The influencing factors of governmental audit credibility include ability factor,integrity factor,and goodwill factor,which are respectively reflected in professional competence,sense of justice and objective fairness,as well as diligence and affection for the People.The above three factors have a matching relationship with the protective function of revealing problems and the constructive function of rectifying problems in the formation mechanism of governmental audit credibility.On this basis,the realizing path of governmental audit credibility is analyzed,and the microscopic investigation is taken by accountability audit of natural resources from ability-integrity-goodwill three dimensions model.
出处
《会计研究》
CSSCI
北大核心
2024年第8期152-163,共12页
Accounting Research
基金
国家社会科学基金重点项目(21AGL061)
浙江省哲学社会科学规划重大课题(24NDJC03ZD)的资助
