审计中的问题与主义——审计国家主义思辨
发布时间：2018-09-10 10:08
【摘要】：正 在保护国有资产的问题上,我们既要提倡主义,又要关注问题,从各个环节保护国有资产,使之不会因为法律制度设计的疏漏而被不法分子转移侵吞。国家主义不是空穴来风,国家主义也不是纸上谈兵,国家主义是一种建立在国家利益至上基础之上的立法原则。涉及国有资产的问题,无论社会关系发生怎样的变化,只要审计机关发现国有资产流失,就可以根据会计原始凭证,追查到底。
[Abstract]:On the issue of protecting state-owned assets, we should not only advocate the doctrine, but also pay attention to the problems, protect the state-owned assets from every link, so that they will not be misappropriated by the illegal elements because of the omission of the design of the legal system. Nationalism is not groundless, nor is nationalism on paper. Nationalism is a legislative principle based on the supremacy of national interests. Concerning the problem of state-owned assets, no matter how the social relationship changes, as long as the audit institution finds the loss of state-owned assets, it can be traced to the end according to the original accounting vouchers.
【作者单位】： 中南财经政法大学社会发展研究中心;
【分类号】：F239.22
本文编号：2234140
[Abstract]:On the issue of protecting state-owned assets, we should not only advocate the doctrine, but also pay attention to the problems, protect the state-owned assets from every link, so that they will not be misappropriated by the illegal elements because of the omission of the design of the legal system. Nationalism is not groundless, nor is nationalism on paper. Nationalism is a legislative principle based on the supremacy of national interests. Concerning the problem of state-owned assets, no matter how the social relationship changes, as long as the audit institution finds the loss of state-owned assets, it can be traced to the end according to the original accounting vouchers.
【作者单位】： 中南财经政法大学社会发展研究中心;
【分类号】：F239.22
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