摘要
审计是应对机会主义行为的制度设计,有批判性审计和建设性审计两种定位。建设性审计架构可用来分析中国特色社会主义政府审计。建设性审计是通过鉴证代理人的财务机会主义、管理机会主义和报告机会主义,找出机会主义发生的原因,帮助改进公司治理构造,进而抑制代理人的机会主义行为。建设性审计目标实现机制包括揭示机制、威慑机制、预警机制、抵御机制、计划机制、绩效评价机制。中国特色社会主义政府审计本质上是建设性审计,目标是通过审计来抑制机会主义行为。
Audit is a institutional design for countering opportunist behavior in the form of critical audit and constructive audit.This paper puts forward a framework of constructive audit and uses the framework to analyze the socialist government audit with Chinese characteristics.The aim of constructive audit is to authenticate agent's financial opportunism,managerial opportunism and reporting opportunism to find out the real cause of opportunism and helps to improve the governance structure.Thus,the above opportunism can be effectively constrained.The realizing system of constructive audit includes exposure system,deterrent system,warning system,defensive system,planning system and performance evaluation system.Socialist government audit is essentially constructive audit.Its goal of constructive audit is to constrain opportunism behavior by auditing.
出处
《审计与经济研究》
CSSCI
北大核心
2013年第4期13-22,共10页
Journal of Audit & Economics
基金
国家社科基金重大项目(11&ZD073)
江苏高校优势学科建设工程(PAPD)
审计署重点课题
宁波大学人文社科预研项目(XYY11006)
宁波大学学科项目(XKW011)
