学术
国际标准刊号：ISSN 1006-4311
国内统一刊号：CN 13-1085
摘 要:
随着我国民主政治制度的发展,人民对于政府权力的制约与监督,特别是对预算的监督与控制越来越关注.而现有的国家审计体制只是将国家的审计机构作为政府的内部审计机构,其独立性受到了一定程度的制约.文中就国家审计体制改革进行了探究,提出了双重审计体制.[著者文摘]
文章出处:
《价值工程》-2007年26卷6期 -143-145页
Value Engineering
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1006-4311（2007）06-0143-03
[参考文献]
Simple Discussing on the Reform of Audit System of Our Country
Ji Zengxue （Shandong Institute of Economics, Jinan 250014, China）
Abstract:
With the democracy of our country developing, people begin to pay more attention to restriction and supervision of power of the government, specifically restriction and supervision of the budget, however, audit system of our country is just an internal part in our government, at present, and its independent character is restriction at some extent. This article talks about the reform of our audit system and then ＇brings out dual audit system.[著者文摘]
Key words:
budget audit;audit system at present;dual audit system
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