公共责任、机会主义和公共责任审计

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1、公共责任、机会主义和公共责任审计【内容摘要】现实生活中，超出公众可容忍程度的公共责任机会主义行为时有发生。为此，需要优化公共治理机制。发展公共责任审计是优化公共治理机制的重要途径。公共责任审计对象是公共责任机构和个人。按公共责任内容分类，公共责任审计包括财务机会主义和管理机会主义；按公共责任主体分类，公共责任审计包括单位机会主义和个人机会主义；按公共责任履行视角分类，公共责任审计包括结果机会主义和过程机会主义。上述公共责任审计内容在现实生活中有的得到充分发展，有的处于萌芽状态。由于公共责任委托人的问责需求在变化，审计技术也在变化，所以，公共责任审计的内容也会发生变化。可以

2、预期，越来越多的公共责任会进入审计内容。【关键词】公共责任机会主义，剩余机会主义，可容忍机会主义，公共责任审计，非财务审计PublicResponsibility,OpportunismandPublicResponsibilityAuditZheng-shiqiaoNanjingAuditUniversityAbstract:Inreality,publicresponsibilityopportunismexceedingtolerableopportunismleveloftentakeplace,soweneedtooptimizepublicgovernance

3、.Developingpublicresponsibilityauditisaimportantmethodtooptimizepublicgovernance.Theobjectofpublicresponsibilityauditispublicresponsibilityorganizationandperson.Accordingtothecontentofpublicresponsibility,publicresponsibilityauditconsistoffinanceopportunismandmanagementopportunism;accordi

4、ngtothebodyofpublicresponsibility,publicresponsibilityauditconsistoforganizationopportunismandpersonopportunism;accordingtotheconductofpublicresponsibility,publicresponsibilityauditconsistofoutcomeopportunismandprocessopportunism.Theabovementionedopportunismscomeintobeinginreality,butthel

5、evelofdevelopmentisdiscrepancy.Becausetheneedofprincipalaccountabilityandaudittechnologyarechanging,sopublicresponsibilityauditalsoischanging.Weexpectmoreandmorepublicresponsibilitybecomethecontentofpublicresponsibilityaudit.Keywords:OpportunisminPublicResponsibility,ResidualOpportunism,T

6、olerableOpportunism,PublicResponsibilityAudit,Non-financialaudit作者信息郑石桥（1964—），男，汉族，湖南耒阳人，南京审计学院国际审计学院教授、博士生导师，主要研究领域是审计理论与方法。Email:zhengshiqiao@163.com电话：13851646543，025－58318508地址：江苏南京市浦口区江浦街道雨山西路86号邮编：211815constructionqualityacceptanceandassessmentRegulation(ProfessionalEdition)(DL/T5

7、210.2-2009~DL/T5210.8-2009);1.9thequalitycheckoutandevaluationofelectricequipmentinstallationengineeringcode(DL/T5161.1-2002~5161.17-2002);1.10thenormsofconstructionsupervision,theelectricpowerconstructionsupervisionregulations11公共责任、机会主义和公共责任审计基金项目：2011年度国家社科基金重大项目