The Discussion of Government Performance Auditing Mode in Emergency Management

摘要：

In recent years, unexpected critical incidents occur frequently worldwide, and have brought great destruction to the people all over the world. This paper summarizes the studies of emergency management of the domestic and foreign scholars. On the basis of the current studies, this paper introduces not only the features of both critical incidents and emergency management but also the distinction between emergency management audit and non-emergency audit. After analyzing the relation between emergency management and audit immune system theory and clearing governments duties in emergency management, this paper puts forward that audit immune system theory plays a guiding role in emergency management, and finally proposes that the government performance audit mode in emergency management should be followup auditing mode mainly relying on risk-oriented audit approach.

作者: HAO Yu-gui CHEN Li-jun HAO Zheng

作者单位: School of Accounting, Hang Zhou DianZi University, Hang Zhou, P.R.China, 310018 School of engineering, Zhejiang Normal University, Jinhua, P.R.China, 321004

会议类型: 国际会议

会议名称: 2011 International Conference on Public Administration(2011公共管理国际会议)

会议地点: 成都

会议语种:英文

页码: 723-728

在线出版日期: 2011-10-18（万方平台首次上网日期，不代表论文的发表时间）