刍议审计对建立问责制度的促进  

Auditing Contributes to the Establishment of Accountability System

作　　者：伍自尧[1] 

机构地区：[1]江西省审计厅,江西南昌330006

出　　处：《审计与经济研究》2008年第3期11-13,共3页Journal of Audit & Economics

摘　　要：文章从建立问责制度的必要性入手,着重阐述审计机关如何正确履行好建议问责职能、行使好对单位的问责职权和加大经济责任审计的问责力度,同时提出当前实行问责制的若干难点及对策建议。This paper first explores the necessity of establishing accountability system and then emphasizes the duty of unit accountability system and enhances the intensity of economic accountability, and finally, the author puts forward some proposals to address these problems arising therefrom.

关 键 词：审计 促进 建立 问责制度 

分 类 号：F239.0[经济管理—会计学]