| 社会审计服务国家治理:理论基础、困境分析与保障机制 |
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| 引用本文： | 丁俊,张涛,汪炜.社会审计服务国家治理:理论基础、困境分析与保障机制[J].苏州市职业大学学报,2021(1):37-41. |
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| 作者姓名： | 丁俊 张涛 汪炜 |
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| 作者单位： | 苏州市职业大学商学院;江苏科技大学经济管理学院 |
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| 基金项目： | 江苏省高校哲学社会科学研究项目(2017SJB1415);江苏省高校哲学社会科学基金重点项目(2017ZDIXM046);苏州市职业大学“社会审计功能拓展研究”科研创新团队建设项目资助。 |
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| 摘 要： | 2018年成立的中央审计委员会指出:要调动社会审计的力量,形成审计监督合力。这标志着审计地位实现了历史性突破。在构建社会审计服务国家治理的理论基础上,分析了社会审计服务国家治理的制度和实践困境,建议从顶层设计、制度建设、技术规范等方面加以完善。
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| 关 键 词： | 社会审计 公共部门 国家治理 审计监督合力 |
On Social Audit Serving the State Governance:Theoretical Basis,Dilemma Analysis and Guarantee Mechanism |
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| DING Jun,ZHANG Tao,WANG Wei.On Social Audit Serving the State Governance:Theoretical Basis,Dilemma Analysis and Guarantee Mechanism[J].Journal of Suzhou Vocational University,2021(1):37-41. |
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| Authors: | DING Jun ZHANG Tao WANG Wei |
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| Institution: | (Business School,Suzhou Vocational University,Suzhou 215104,China;School of Economics and Management,Jiangsu University of Science&Technology,Zhenjiang 212003,China) |
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| Abstract: | Established in March 2018,the Central Audit Commission points out that we should mobilize the social force of audit and enhance the joint force of audit supervision,which marks a historical breakthrough of the status of audit.Based on building a theoretical framework of social audit serving the state governance,this paper analyzes its institutional and practical difficulties.Suggestions are put forward from the following aspects including top-level design,system construction,technical standards and other safeguard mechanisms,so as to accelerate the participation of social audit serving the state governance. |
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| Keywords: | social audit public sectors state governance joint force of audit supervision |
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