内蒙古财经大学学报
內矇古財經大學學報
내몽고재경대학학보
Journal of inner Mongolia finance and economics college
2013年
6期
75~77
,共null页
政府审计 计算机审计 制约因素 建设
政府審計 計算機審計 製約因素 建設
정부심계 계산궤심계 제약인소 건설
government audit ; computer audit ; restrict factor; construction
“财政资金运用到哪,审计就跟踪到哪”,作为财政资金审计的机关,政府审计面临无边界困境,随着计算机和网络技术的发展,政府审计无边界困境进一步加剧.为了应对这一困境,计算机审计作为解决政府审计效率的重要手段已在政府审计中全面推广.如何建设计算机审计,使计算机审计真正在促进传统审计向现代审计转变、解决审计无边界困境中发挥积极作用,是各级政府审计机关和广大审计人员当前面临的一个重要的理论和实践问题.
“財政資金運用到哪,審計就跟蹤到哪”,作為財政資金審計的機關,政府審計麵臨無邊界睏境,隨著計算機和網絡技術的髮展,政府審計無邊界睏境進一步加劇.為瞭應對這一睏境,計算機審計作為解決政府審計效率的重要手段已在政府審計中全麵推廣.如何建設計算機審計,使計算機審計真正在促進傳統審計嚮現代審計轉變、解決審計無邊界睏境中髮揮積極作用,是各級政府審計機關和廣大審計人員噹前麵臨的一箇重要的理論和實踐問題.
“재정자금운용도나,심계취근종도나”,작위재정자금심계적궤관,정부심계면림무변계곤경,수착계산궤화망락기술적발전,정부심계무변계곤경진일보가극.위료응대저일곤경,계산궤심계작위해결정부심계효솔적중요수단이재정부심계중전면추엄.여하건설계산궤심계,사계산궤심계진정재촉진전통심계향현대심계전변、해결심계무변계곤경중발휘적겁작용,시각급정부심계궤관화엄대심계인원당전면림적일개중요적이론화실천문제.
＂ Where is government funds, where is the audit on the track ＂. As financial funds audit authorities, government audit faces borderless predicament. With the development of computer and network technology, government audit borderless predicament further intensified. To cope with this predicament, as an important means to solve government audit efficiency, computer audit is widely spread in government audit. How to build a computer audit system, to really promote conversion about computer audit traditional audit to modern audit and to address the audit to play an active role in the border predicament is an important theoretical and practical issues facing all levels of government audit institutions and the vast majority of auditors.
