借鉴国际经验完善我国财政审计  

Drawing lessons from international Experience and Perfecting Our Fiscal Audit

作　　者：刘广洋[1] 

机构地区：[1]集美大学,福建厦门361021

出　　处：《经济经纬》2003年第3期77-79,共3页Economic Survey

摘　　要：财政审计是发展我国社会主义市场经济的需要,对加强财政收支管理,增强国力,防止职务腐败等都有重要意义。美国、英国、日本三个主要发达国家的财政审计比较完善,借鉴它们经验,有利于规范和完善我国财政审计,推动市场机制完善和促进经济稳定发展。It is of great importance for fiscal audit to develop our socialism market economy, strengthen the management of fiscal income and expenses, upgrade our national power and avoid corrupting. We should draw lessons from national experience such as America, English and Japan to perfect our fiscal audit and promote economy development.

关 键 词：中国 财政审计 审计机构 审计范围 

分 类 号：F239.22[经济管理—会计学]