如何完善我国国家审计职责的探讨  

Reflection on Perfection of the National Andit Duty in China

作　　者：刘伟四[1] 

机构地区：[1]南华大学经济管理学院,湖南衡阳421001

出　　处：《南华大学学报（社会科学版）》2004年第3期33-35,59,共4页Journal of University of South China(Social Science Edition)

摘　　要：　近年来,我国社会主义市场经济体制的建立和完善,权力制约机制的建立与加强等都对国家审计有了更高的要求,国家审计也应根据我国审计环境的发展,从完善国家审计法律法规、加强国家审计机关及人员监督等方面入手,进一步完善我国国家审计职责、职权,以更好地为国家经济发展服务。With establishment and perfection of the socialist marketing economy and the restraint system in China, the national audit is demanded to cater for perfection of its duty and authority by improving the audit laws and regulations and strengthening supervision of the national audit bodies and officials, so as to have its role played fully in the national economy.

关 键 词：审计职责 权力制约 审计公告 审计体制 

分 类 号：F239[经济管理—会计学]