我国政府审计质量影响因素研究——基于供给方与需求方立场.docVIP

PAGE PAGE 21 我国政府审计质量影响因素研究 ——基于供给方与需求方立场 摘要：政府审计质量关系着广大民众的点滴利益，关系着审计事业的长足发展，关系着社会经济的稳定进步，关系着国家未来的长治久安。我国政府审计机关设立三十多年来，取得了长足发展，特别是在十八大中共中央新一届领导核心执政之后，愈来愈受重视，其作用性也得以进一步体现。如何在人力资源有限、时间成本有限的条件下尽最大可能的提高政府审计的质量，使其真正的发挥作用是现实存在着的亟待解决的问题。鉴于此，本文对政府审计进行一个浅显的探讨，从供需方关系角度对影响政府审计的相关因素进行分析，并希望据此提出提高我国政府审计质量的政策建议以供参考。 关键词：政府审计，审计质量，供需方关系 Research on the influencing factors of the quality of Chinese government audit -- Based on the position of supply side and demand side Abstract: Born from the requirements of economic development，audit must constantly adapts to the modern economic development to meet the new requirements of society, the public and Peoples Congress. Audit quality relates to the benefits of the general public, the constant development of audit, the steady development of social economic, and the long-term stability of our nation’s future. Among the thirty years since the establishment of our government audit office, our government audit has made constantly development, particularly after the new leadership of the CPC eighteen core power, it has received more and more attention and its role can also be further reflected. And now three superimposed, improving the quality of government audit will help improving the decision-making level of the government. So, how to improve the quality of government audit to the most with limited human resources and time costs and make it plays a real role is the reality existing problem that needs to be solved. Therefore, this paper makes a simple discussion of the government audit, analyzes the relevant factors that affects the government audit from the perspective of the relationship between supply and demand. We hope to put forward some policy recommendations to improve the quality of our country’s government audit. Keywords: Government Audit，Audit Quality，Relationship between supply and demand 一、 绪论 (一) 研究背景 我国是有史可考最早出现审计监察制度的国家之一，审计制度在我国不断发展完善，从西周到春秋时期的“官计”制度到春秋战国时期的“上计”制度，开始了政府对经济活动监管的萌芽，再到隋唐的在刑部之下设立“比部”这一审计机构，完善了审计机构的建设，而两宋时