| 政府审计风险的程序规制 |
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| 引用本文： | 雷俊生. 政府审计风险的程序规制[J]. 行政法学研究, 2011, 0(3) |
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| 作者姓名： | 雷俊生 |
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| 作者单位： | 南京大学法学院;广西审计厅; |
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| 摘 要： | 经济结构的复杂化、社会需求的多样化,增大了政府审计风险,呼唤与之相适应的规制工具。审计程序以其兼容性、中立性、可操作性等品质而成为审计机关规制风险的首选工具。针对我国审计程序存在条款少、风险规制不足等缺陷,亟需从影响审计免疫系统功能的关键点入手进行程序再造,以提高审计机关识别、化解和预防风险的能力。
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| 关 键 词： | 审计 风险 程序 规制 |
Procedural Regulation of Government Audit Risk |
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| LEI Jun-sheng. Procedural Regulation of Government Audit Risk[J]. Administrative Law Review, 2011, 0(3) |
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| Authors: | LEI Jun-sheng |
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| Affiliation: | LEI Jun-sheng (Law School of Nanjing University,Nanjing,Jiangsu province,210093) |
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| Abstract: | Along with the increase of economic structure complication and the social needs diversity,government audit risk is raised comparatively,which appeals for relevant regulation tools correspondingly.For the features of compatibility,neutrality and maneuverability,the audit procedure is viewed as the best choose of audit regulation by relevant agents.Targeting the lack of relevant provisions and risk regulation,China's audit procedure is in bad needs of reproduction from the critical point affecting audit immun... |
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| Keywords: | Audit Risk Procedure Regulation |
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