作　　者： ;

机构地区： 华南农业大学经济管理学院

出　　处： 《湖北经济学院学报》 2010年第6期68-73,共6页

摘　　要： 政府审计是一项公共物品。我国行政模式下的政府审计关系并非真正意义上的所有者委托第三方所进行的独立审计,它虽然降低了交易费用,提高了审计制度的效率,但难以较好地适应公众的审计需求。政府审计的供给受政府偏好、协调利益关系等因素的制约。政府审计需求的优化需通过加快社会经济的发展、提高公众素质,建立公众的审计需求显示和传导机制,完善公众与政府的委托代理关系来实现,而提高政府推进审计供给的积极性,控制审计成本,加强对审计机关和审计人员的激励,则可以优化政府审计的供给。 Government audit is a public good. In this article, the author study the demand and supply of Chinese government audit under current government audit system, and put forward the means on how to optimize the demand and supply of government audit. This audit system has lower transaction costs and higher efficiency, but can't fit the demand of the public. The supply of government audit is limited in the government's preference, interest relationship and so on. We can improve the demand relation by speeding up the development of social and economic, establishing conduction mechanism between the public and government, and perfecting the principal-agent relationship. We can improve the supply relation by increasing enthusiasm of the government's providing audit, controlling the audit costs, and strengthening the incentive to the auditors.

关 键 词： 政府审计 需求和供给 公共物品 视角 审计需求 公众素质 协调利益关系 委托代理关系 政府推进 政府偏好 优化 行政模式 审计制度 审计人员 审计机关 审计关系

领　　域： [经济管理]