审计问责制的实践路径  

The Path of Practice of Accountability System of Auditing

作　　者：孙洪波[1] 

机构地区：[1]吉林警察学院法律系,吉林长春130117

出　　处：《税务与经济》2014年第1期63-66,共4页Taxation and Economy

摘　　要：审计问责制是对政府公共资金进行管理和控制的一种有效手段。目前国际上有立法型、行政型、司法型三种审计模式,这些模式的产生是国家内部不同利益集团权力博弈的结果。健全和完善我国的审计问责制,应从我国国情出发,逐步转变审计问责的领导体制,建立健全相关法律法规,层层落实审计责任制度,加强审计问责的外部环境建设,实现审计问责的有效的制度性安排。Accountability system of Auditing is an effective means for the management and control of government public funds. At present, there are mainly three types of auditing models in the world, legislative type, adminis- trative type and judicial type, which result from power game of different interest groups within the state. In order to improve and perfect accountability system of auditing in China, it is necessary to gradually change the leader- ship system of auditing based on the real conditions. It is also essential to establish and improve relevant laws and regulations so as to implement them at every level. It is still vital to strengthen the construction of external environment of accountability in order to achieve the effective institutional arrangements of accountability in auditing.

关 键 词：审计问责制 公共资金 审计模式 制度安排 

分 类 号：F239.47[经济管理—会计学]