本文選題：審計(jì)投入　切入點(diǎn)：審計(jì)產(chǎn)出　出處：《財(cái)會(huì)月刊》2017年03期 　論文類(lèi)型：期刊論文

【摘要】：審計(jì)"全覆蓋"要求下,擴(kuò)大的審計(jì)需求與有限的審計(jì)資源之間的矛盾日益凸顯,審計(jì)效率的提升是解決這一矛盾的有效途徑。從不同部門(mén)與審計(jì)機(jī)關(guān)的協(xié)同治理角度,根據(jù)地方審計(jì)機(jī)關(guān)數(shù)據(jù)探究審計(jì)效率的影響因素,結(jié)果顯示:司法機(jī)關(guān)與審計(jì)機(jī)關(guān)協(xié)同治理程度越高,審計(jì)效率越高;主管部門(mén)與審計(jì)機(jī)關(guān)協(xié)同治理程度越高,審計(jì)效率越高。因此,加強(qiáng)司法機(jī)關(guān)及主管部門(mén)與審計(jì)機(jī)關(guān)的協(xié)同治理,能進(jìn)一步提升審計(jì)效率,進(jìn)而促進(jìn)審計(jì)"全覆蓋"。
[Abstract]:Under the requirement of "full coverage", the contradiction between the expanded audit demand and the limited audit resources is becoming increasingly prominent, and the improvement of audit efficiency is an effective way to solve this contradiction. According to the data of local audit institutions, this paper explores the influencing factors of audit efficiency. The results show that the higher the degree of coordinated governance between judicial organs and audit institutions, the higher the audit efficiency, the higher the degree of coordinated governance between competent departments and audit institutions. The higher the audit efficiency is, the higher the audit efficiency is. Therefore, to strengthen the cooperative governance between the judicial organs and the competent departments and audit institutions can further enhance the audit efficiency and further promote the audit "full coverage".
【作者單位】： 南京審計(jì)大學(xué)政府審計(jì)學(xué)院;南京審計(jì)大學(xué)審計(jì)科學(xué)研究院;
【基金】：全國(guó)會(huì)計(jì)科研課題重點(diǎn)項(xiàng)目(項(xiàng)目編號(hào):2015KJA019)
【分類(lèi)號(hào)】：F239.44
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本文編號(hào)：1636002