摩洛哥审计体制的改革与借鉴  

The Reform and Reference of Morocco's Audit System

作　　者：HANA OUBAIH 方永胜 HANA OUBAIH;Fang Yong-sheng(Anhui Engineering University,Wuhu Anhui 241000,China)

机构地区：[1]安徽工程大学,安徽芜湖241000 [2]安徽工程大学审计处,安徽芜湖241000

出　　处：《铜陵学院学报》2020年第6期36-38,71,共4页Journal of Tongling University

摘　　要：摩洛哥审计法院是一个具有司法和行政权力的独立机构,有其独特的运行模式。文章从历史文化渊源和政治经济变革的视角,阐述了摩洛哥审计法院的建立历程,分析了摩洛哥审计法院为适应国内外政治经济环境变化而进行的一系列改革,并提出其在独立性与权威性、审计队伍建设、公告与听证制度、国有企业监督等方面对中国政府审计体制改革的借鉴意义。The Moroccan Court of Account is an independent institution with judicial and administrative powers and has its own unique operating mode.From the perspective of historical and cultural origins and political and economic changes,this paper expounds the establishment of the MCA,analyzed a series of reforms carried out by MCA to adapt to changes in the domestic and foreign political and economic environments,and proposes that its reforms in terms of independence and authority,audit team building,announcement and hearing system,and state-owned enterprise supervision,which has certain reference significance for the reform of government audit system in China.

关 键 词：摩洛哥 审计法院 改革 

分 类 号：F239[经济管理—会计学]