| 论我国政府审计体制改革 |
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| 引用本文： | 刘笑霞. 论我国政府审计体制改革[J]. 甘肃政法学院学报, 2006, 0(3): 138-142 |
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| 作者姓名： | 刘笑霞 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 政府审计体制必须与其所处的政治经济环境相适应,我国现有的政府审计体制曾经发挥了巨大的作用,但随着我国经济、政治体制改革的深入,其不足也逐渐凸现出来。立法模式以及与之适应的分级管理体制是我国政府审计体制改革的方向。作为过渡,在目前仍采用行政模式的情况下,我国审计机关的领导体制宜采用垂直管理体制。
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| 关 键 词： | 政府审计体制 政府审计模式 审计领导体制 独立性 |
On the Reform of Government Auditing System |
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| LIU Xiao-xia. On the Reform of Government Auditing System[J]. Journal of Gansu Political Science and Law Institute, 2006, 0(3): 138-142 |
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| Authors: | LIU Xiao-xia |
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| Abstract: | Based on the discussion of the model of government auditing,the relationship between central and local offices,and the financial and employment polices,this paper analyzes the government auditing system in China and then puts forward to some suggestions.The author argues that the legislation model is the direction of Chinese future reform. |
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| Keywords: | government auditing system model of government auditing leading system of auditing independence |
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