摘要
政府审计系统柔性是政府审计实现国家治理效能的一种现实抉择和长效机制。本文运用柔性、组织动态能力理论及系统论方法分析了政府审计系统柔性实现国家治理效能的现实基础及路径。文章进行了政府审计系统柔性实现国家治理效能的基本理论分析——论述了政府审计系统柔性是一种动态综合治理能力、刻画了政府审计系统柔性的能力结构图谱;构建了政府审计系统柔性实现国家治理效能模型;分析了政府审计系统柔性实现国家治理效能的特质及效能属性。论文旨在提出政府审计柔性理论的基本架构、拓展政府审计治理理论,促进政府审计系统有效实现国家治理效能。
Government audit system flexibility is a long- acting mechanism and realistic choice of government audit realizing efficiency of state governance. This paper utilizes theory of flexibility,organizational dynamic capability and methods of system which it analyzes the realistic fundation and path for government audit realizing efficiency of state governance. It discusses the basic theoretical analysis of government audit realizing efficiency of state governance,and discourses government audit system flexibility which it is a dynamic comprehensive governance ability and depicts the ability structures of government audit system flexibility. It constructs a generation model of government audit realizing efficiency of state governance,and deduces the primitive properties and efficiency of government audit system flexibility. The paper aims at establishing the basic theoretical structure of government audit system flexibility and enriching and expanding a governance theory of government audit. It effectively realizes the strategic target of government audit realizing efficiency of state governance.
出处
《会计研究》
CSSCI
北大核心
2014年第2期79-85,95,共7页
Accounting Research
基金
国家社科基金项目"权利制衡视角下的政府审计策略
方法和效能研究"(10CGL015)
湖南省社科基金项目"社会审计系统刚柔耦合机理及应用策略研究"(2010YBA004)资助
是项目阶段性研究成果
