| 监察与审计合一体制的国际比较 |
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| 引用本文： | 于兴治,党延忠.监察与审计合一体制的国际比较[J].中国劳动关系学院学报,2009,23(2). |
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| 作者姓名： | 于兴治 党延忠 |
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| 作者单位： | 大连理工大学,管理学院,辽宁,大连,116023 |
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| 摘 要： | 世界上,将国家(地区)或政府监察、审计整合为合一体制并不多见,自有独到之处.合一体制的形成与发展,同国家命运息息相关,并且仍处于属极分化和功能融合之中,在提升政府效能方面扮演着重要角色.合一体制的成功范例为国际社会提供了深刻地启示和借鉴.
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| 关 键 词： | 监察 审计 合一体制 借鉴 |
An International Comparison of the Integration System of Supervision and Audit |
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| Yu Xingzhi,Dang Yanzhong.An International Comparison of the Integration System of Supervision and Audit[J].Journal of China Institute of Industrial Relations,2009,23(2). |
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| Authors: | Yu Xingzhi Dang Yanzhong |
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| Institution: | Dalian Polytechnic University;Dalian 116023;Liaoning Province;China |
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| Abstract: | The integration system of supervision and audit is original and rare nations(or areas)have the integration system in the world.The integration system is closely linked with the destiny of the countries and still in differentiation and function integration while it plays an important role of improving efficiency of government.The successful examples of integration system offered profound insights and references for international society. |
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| Keywords: | supervision audit integration system reference |
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