公安现役部队推行审计公示制度的几点思考  

The Reflection on the Publicized System of Auditing

作　　者：杨玲[1] 

机构地区：[1]公安部消防局,北京100021

出　　处：《武警学院学报》2006年第4期91-93,共3页Journal of the Armed Police Academy

摘　　要：审计公示制度实现了审计监督与群众监督、舆论监督和社会监督的有机结合,在从严治警、落实执法为民、促进部队管理中具有重要作用。今后必须推行审计公示制度,首先,要正确理解把握审计公告的内涵,探讨适合公安机关各个警种审计公示的方式;其次,要合理有效运用审计公示形式,切实把握审计公示的授权、程序化、管辖对等、诚信、准确谨慎、保密六个处理原则;第三,审计人员要不断增强监督与服务意识,提高依法审计的能力。The publicized system of auditing is a realization of auditing supervision, public supervision and media supervision and it is important to govern the police and carry out the principle of serving the people by justice of law enforcement. Therefore, the system should be used widely in all levels of public security departments and in proper ways; and the system should also be applied according to the fight process accurately and carefully.

关 键 词：审计监督 审计公示制度 舆论监督 社会监督 

分 类 号：E277[军事—军事理论]