公共责任、会主义和公共责任审计.doc

公共责任、机会主义和公共责任审计 【内容摘要】现实生活中，超出公众可容忍程度的公共责任机会主义行为时有发生。为此，需要优化公共治理机制。发展公共责任审计是优化公共治理机制的重要途径。公共责任审计对象是公共责任机构和个人。按公共责任内容分类，公共责任审计包括财务机会主义和管理机会主义；按公共责任主体分类，公共责任审计包括单位机会主义和个人机会主义；按公共责任履行视角分类，公共责任审计包括结果机会主义和过程机会主义。上述公共责任审计内容在现实生活中有的得到充分发展，有的处于萌芽状态。由于公共责任委托人的问责需求在变化，审计技术也在变化，所以，公共责任审计的内容也会发生变化。可以预期，越来越多的公共责任会进入审计内容。 【关键词】公共责任机会主义，剩余机会主义，可容忍机会主义，公共责任审计，非财务审计 Public Responsibility, Opportunism and Public Responsibility Audit Zheng-shiqiao Nanjing Audit University Abstract: In reality, public responsibility opportunism exceeding tolerable opportunism level often take place, so we need to optimize public governance. Developing public responsibility audit is a important method to optimize public governance. The object of public responsibility audit is public responsibility organization and person. According to the content of public responsibility, public responsibility audit consist of finance opportunism and management opportunism; according to the body of public responsibility, public responsibility audit consist of organization opportunism and person opportunism; according to the conduct of public responsibility, public responsibility audit consist of outcome opportunism and process opportunism. The above mentioned opportunisms come into being in reality, but the level of development is discrepancy. Because the need of principal accountability and audit technology are changing, so public responsibility audit also is changing. We expect more and more public responsibility become the content of public responsibility audit. Key words: Opportunism in Public Responsibility, Residual Opportunism, Tolerable Opportunism, Public Responsibility Audit, Non-financial audit 作者信息 郑石桥（1964—），男，汉族，湖南耒阳人，南京审计学院国际审计学院教授、博士生导师，主要研究领域是审计理论与方法。 Email:zhengshiqiao@163.com 电话025地址：江苏南京市浦口区江浦街道雨山西路86号 邮编：211815 公共责任、机会主义和公共责任审计 【内容摘要】现实生活中，超出公众可容忍程度的公共责任机会主义行为时有发生。为此，需要优化公共治理机制。发展公共责任审计是优化公共治理机制的重要途径。公共责任审计对象是公共责任机构和个人。按公共责任内容分类，公共责任审计包括财务机会主义和管理机会主义；按公共责任主体分类，公共责