基于国家经济安全视角下的政府审计体制改革  

Government Audit System Revolution Based on the Perspective of National Economic Security

作　　者：田冠军[1] 葛继远 

机构地区：[1]重庆理工大学财会研究与开发中心,重庆400054

出　　处：《重庆理工大学学报（社会科学）》2013年第12期45-48,共4页Journal of Chongqing University of Technology（Social Science）

基　　金：重庆市教委科学技术研究项目"公司治理的功能拓展和规则重建--以会计和财务治理为核心"(KJ080610)

摘　　要：国家经济安全领域出现的问题使更多的人对我国现有体制的合理性进行反思,而审计机构作为维护国家经济安全的第一道防线没有履行好其维护国家经济安全的责任,审计体制的不合理是直接原因。从维护国家经济安全视角分析了我国现有政府审计体制改革的原因及阻力,并从我国法律制度、审计署与人大关系以及信息制度方面提出建议,以有助于我国政府审计体制的改革并发挥好我国审计机构维护国家经济安全的功能。The problems coming from the national economic security field are causing more and more people to think about the rationality of the existing system. But as the first line of defense to protect national economic security, the audit institutions did not take the responsibility to keep the safe of the national economic. The unreasonable audit system is the direct and inevitable reason. This paper ana- lyzed the reason and resistance of reform the existing audit system from the perspective of maintains national economic safety. Then suggestions such as perfect legal system, change the relationship be- tween Auditing Administration and NPC, and information system are put forward to help the reform of our government audit system which can realize the function of our audit institution to keep national e- conomic safety better.

关 键 词：国家经济安全 政府审计体制 改革 

分 类 号：F239[经济管理—会计学]