政府竣工结算委托审计协同管理的研究.docVIP

政府竣工结算委托审计协同管理的研究 　　【摘 要】政府竣工结算委托审计质量的好坏直接影响到政府和承包单位等各方的利益。政府审计机关管理水平对委托审计质量有重要影响。从竣工结算相关方各自作为独立的社会单位分析，政府审计机关通过协同管理方式提高委托审计质量是切实可行的方法。 　　【Abstract】The quality of government completion settlement longitudinal auditing directly affects the interests of the government and the contracting parties. The management level of government auditing organs has important influence on the quality of entrusted audit. It is a practical way to improve the quality of longitudinal auditing by the government collaborative management， based on the analysis of the independent social units as the independent soci