当前我国国家审计制度存在的问题及对策研究  

Problems of Current China National Audit System and Its Countermeasures

作　　者：胡建国[1] 

机构地区：[1]中国人民大学,北京100872

出　　处：《审计与经济研究》2008年第3期14-17,共4页Journal of Audit & Economics

摘　　要：当前,我国国家审计制度尚不完善。针对所存在的问题,可以通过采取一系列的措施来加以完善,如在人大常委会设立审计委员会、地方审计机关实行垂直管理、改进审计机关的人事制度、完善审计公告制度、健全审计后的问责制度等。At present, China＇s national audit system is not yet perfect and there exist some problems. To solve these problems, corresponding measures can be taken by the NPC Standing Committee, for instance, the establishment of an audit committee, the vertical management of local audit organs, and improvement of the personnel system of auditing organs and the audit announcement system, and perfection of the audit accountability system.

关 键 词：国家审计制度 审计体制改革 垂直管理 审计公告制度 问责制度 

分 类 号：F239.2[经济管理—会计学]