国家审计职业化程度分析  

Analyzing the Professionalism Degree of the Government Audit

作　　者：陈莉[1] 蒋兆红[2] 段海庭[1] 

机构地区：[1]军事经济学院 [2]73821部队财务处

出　　处：《科技创业月刊》2009年第2期134-135,共2页Journal of Entrepreneurship in Science & Technology

摘　　要：审计机关要有效履行《宪法》和法律赋予的监督职责,切实发挥监督作用,必须推进审计职业化。文章按照职业化的特点,分析了目前我国国家审计的职业化程度,指出了进一步完善国家审计职业化水平的若干建议。The government audit must effectively fulfill the surveillance responsibility which ＂Constitution＂ and the law entrusts with, displays the supervisory function practically, and must advance the audit professionalism. According to the professionalism characteristic, the article has analyzed present state audit professionalism degree in our country, pointed out a number of recommendations on improving the professional standards of the government audit.

关 键 词：国家审计 职业化 水平 

分 类 号：F239[经济管理—会计学]