也辩国家审计——与杨肃昌教授商榷  

Discussion on National Audit——Deliberate with Professor Yang Suchang

作　　者：王羚[1] 

机构地区：[1]安徽省审计科学研究所

出　　处：《审计研究》2012年第4期43-47,共5页Auditing Research

摘　　要：本文认为我国的国家审计制度不是因"修宪"需要而建立的,国家审计的理论不应该建立在西方现代审计学基础上,"国家审计是国家治理的重要组成部分"是目前对国家审计本质最科学的认识,审计工作报告由政府提交人大常委会审议并无不妥,审计体制改革并没有那么迫切,经济责任审计将成为未来国家审计的主战场。The author considers the reason to build our national audit system is not because of the ＂constitutional amendment＂, the national audit theory should not be established on the basis of western modem auditing, ＂national audit is an important part of national governance＂ is the most nature scientific understanding of state audit. There is nothing wrong with audit work report submitted to the Standing Committee for consideration by the government, audit system reform is not so urgent, accountability audit will become the main battlefield of the future of national audit.

关 键 词：国家审计 审计制度 审计理论 审计体制 

分 类 号：F239.44[经济管理—会计学]