期刊论文

中文

会计研究

1003-2886

2014

2

79-85

10.3969/j.issn.1003-2886.2014.02.012

国家社科基金项目(10CGL015);湖南省社科基金项目(2010YBA004)

本校为第一机构

政府审计系统柔性是政府审计实现国家治理效能的一种现实抉择和长效机制。本文运用柔性、组织动态能力理论及系统论方法分析了政府审计系统柔性实现国家治理效能的现实基础及路径。文章进行了政府审计系统柔性实现国家治理效能的基本理论分析——论述了政府审计系统柔性是一种动态综合治理能力、刻画了政府审计系统柔性的能力结构图谱;构建了政府审计系统柔性实现国家治理效能模型;分析了政府审计系统柔性实现国家治理效能的特质及效能属性。论文旨在提出政府审计柔性理论的基本架构、拓展政府审计治理理论,促进政府审计系统有效实现国家治理效能。

Government audit system flexibility is a long- acting mechanism and realistic choice of government audit realizing efficiency of state governance. This paper utilizes theory of flexibility,organizational dynamic capability and methods of system which it analyzes the realistic fundation and path for government audit realizing efficiency of state governance. It discusses the basic theoretical analysis of government audit realizing efficiency of state governance,and discourses government audit system flexibility which it is a dynamic comprehensive governance ability and depicts the ability struct...