政府审计热点问题的理性分析
发布时间：2018-11-04 09:31
【摘要】：本文以近年来中国政府审计中曾引起社会强烈关注的五个热点方面问题进行研究,从理论上加以分析并阐述了作者的观点。研究结论表明:严格"审计八不准"是审计独立性的内在要求;"审计预告制"是审计程序透明化的有效方式;"审计买单制"是审计责任追究的一种具体实现形式;"审计风暴"不再继续的前提条件是审计法制化和常态化;"干部出国费用审计"是经济责任审计的必要内容。
[Abstract]:In this paper, five hot issues which have aroused strong social concern in recent years in Chinese government audit are studied, and the author's viewpoints are analyzed theoretically. The conclusion of the study shows that strict "audit eight inaccuracies" is the inherent requirement of audit independence, "audit foretelling system" is an effective way to make audit procedure transparent, "audit payment system" is a kind of concrete realization form of audit responsibility investigation, and "audit foretelling system" is an effective way of audit procedure transparency. The prerequisite of "audit storm" is audit legalization and normalization, and "audit of cadres' expenses abroad" is the necessary content of economic responsibility audit.
【作者单位】：
【分类号】：F239.6
，
本文编号：2309429
[Abstract]:In this paper, five hot issues which have aroused strong social concern in recent years in Chinese government audit are studied, and the author's viewpoints are analyzed theoretically. The conclusion of the study shows that strict "audit eight inaccuracies" is the inherent requirement of audit independence, "audit foretelling system" is an effective way to make audit procedure transparent, "audit payment system" is a kind of concrete realization form of audit responsibility investigation, and "audit foretelling system" is an effective way of audit procedure transparency. The prerequisite of "audit storm" is audit legalization and normalization, and "audit of cadres' expenses abroad" is the necessary content of economic responsibility audit.
【作者单位】：
【分类号】：F239.6
，
本文编号：2309429
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