论国家审计之界定  

On Definition of Government Audit

作　　者：李季泽[1] 

机构地区：[1]中国社会科学院研究生院法学系

出　　处：《中国社会科学院研究生院学报》2002年第3期41-48,共8页Journal of Graduate School of Chinese Academy of Social Sciences

摘　　要：中外审计理论界将审计划分为国家审计、社会审计、内部审计,或划分为外部审计和内部审计。作者仅就国家审计进行实践剖析和理论思辨,从国家审计概念入手,揭示国家审计的本质,明确其的内容和特征。The theoretical world of auditors in China and abroad divide auditing into auditing carried out by the govern ment, by society and by the unit itself, or, into external and internal audit. Here is an analysis and theoretical study of government audit. Proceeding with the concept of government audit, the author promulgated the essence of audit and clarified its connotations and characteristics.

关 键 词：国家审计 定义 局限性 权力要素 对象要素 责任要素 法律监督 特征 独立性 一律性 

分 类 号：F239.44[经济管理—会计学]