知识共享视角下的政府审计与内部审计协同机制探究

The Collaborative Mechanism between Government Audit and Internal Audit from the Knowledge Sharing Perspective

摘要: 在国家治理现代化不断推进的大背景下，如何提升审计效能成为重要议题。政府审计与内部审计，是审计体系中既各有侧重又能相互补充的两个部分，它们的关系正从不相容的“监督与被监督”向注重配合的“协同合作”转变。本文从知识共享这一新兴理论视角出发，通过构建国家审计和内部审计知识共享协作模型，将知识共享关键要素(人员、平台、制度)及其痛点，应用到政府审计与内部审计协同机制探究。研究发现，目前要实现政府审计与内部审计有效协同面临着人员协同素质有待提升、知识共享平台缺失、制度支持薄弱的难点。对此，基于知识共享协作模型，文章从人员、平台、制度三大方面构建政府审计与内部审计协同机制：即提升审计人员协同认知水平和知识共享能力、搭建大数据知识共享平台、完善激励性协作机制和规范性顶层设计。从宏观到微观对实现审计工作高质量发展、提升审计工作实效、推动审计工作更好地服务经济社会提供理论参考与实践路径。

Abstract: Under the background of the continuous advancement of national governance modernization, how to improve audit effectiveness has become an important issue. Government audit and internal audit are two parts that each have distinct focuses while complementing each other of audit system. Their relationship is shifting from an incompatible “supervisor-supervisee” dynamic toward a cooperative synergy. From the emerging theoretical perspective of knowledge sharing, this paper builds a synergy model of knowledge sharing between government audit and internal audit, and applies the key elements of knowledge sharing (personnel, platform, and institution), along with their associated pain points, to explore the collaboration mechanism of government audit and internal audit. The study reveals that effective collaboration faces difficulties, including the collaborative competence of personnel needs improvement, lack of a knowledge sharing platform, and weak institutional support. In response, based on the synergy model of knowledge sharing, this paper constructs a collaborative mechanism of government audit and internal audit from three major aspects of personnel, platform, and institution: enhancing auditors’ collaborative cognition levels and knowledge sharing ability, building a big data knowledge sharing platform, and improving incentive collaboration mechanisms and normative top-level design. From macro level to micro level, this research provides theoretical references and practical pathways for achieving high-quality audit development, enhancing audit effectiveness, and better serving the economy and society.