我国政府审计体制改革分析

发布时间：2018-05-25 10:58

本文选题：政府审计 + 审计体制改革　；参考：《吉林大学》2005年硕士论文

【摘要】：审计是一种独立的经济监督活动,独立性是其本质特征。审计体系是由政府审计、内部审计和社会审计构成的。政府审计在世界上有着悠久的历史。经济监督是审计的基本职能,政府审计监督对于宏观经济管理和微观经济管理发挥着重要作用。依法审计,客观公正,是我国政府审计的基本原则和标准。审计是民主政治的产物,各国审计体制是其政治制度的表现,是为其政治制度服务的。政府审计体制改革的基本目标是:立足我国国情,借鉴西方成功的经验,逐步建立一种与时俱进的独立性强、能真正起到制衡作用的现代政府审计体制。审计体制“双轨制”改革,就是在人大和政府分别建立履行不同审计职责的审计组织:人大所属的审计组织主要从事预算审计监督,政府所属的审计组织主要承担除预算审计以外的政府经济监管所需要的各项审计监督任务。
[Abstract]:Audit is an independent economic supervision activity, independence is its essential characteristic. The audit system is composed of government audit, internal audit and social audit. Government audit has a long history in the world. Economic supervision is the basic function of audit. Government audit supervision plays an important role in macroeconomic management and microeconomic management. Audit according to law, objective and fair, is the basic principle and standard of our government audit. Audit is the product of democratic politics, and the auditing system of each country is the manifestation of its political system and serves its political system. The basic goal of the reform of the government audit system is to establish a modern government audit system with strong independence and real checks and balances based on the national conditions of our country and drawing lessons from the successful experience of the West. The "two-track" reform of the audit system is to establish audit organizations in the people's Congress and the government that perform different audit duties: the audit organizations to which the people's Congress belongs are mainly engaged in budget audit supervision. The audit organization owned by the government is mainly responsible for the supervision of the government economy except the budget audit.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.44

【引证文献】