论基于制衡机制的社会审计质量监督

发布时间：2018-05-30 11:17

  本文选题：基于 + 制衡　； 参考：《财会通讯》2013年10期

【摘要】：正一、引言(一)制衡机制的内涵要解决社会审计的监管难题,最好的办法是建立制衡机制,也就是要由外部的监督转向相互的制衡。原来的监督指的是政府部门对审计组织的审计活动进行再监督,其成效不够理想是显而易见的。而监督转向制衡则是指政府部门不再对审计采取外部监督的方式,而是通过在审计组织内部以及其于政府部门之间建立制衡关系,利用这种权力分配与制衡来完善
[Abstract]:First, the introduction (1) the connotation of the balance mechanism should solve the problem of the supervision of the social audit. The best way is to establish a balance mechanism, that is, to turn from external supervision to mutual checks and balances. The original supervision refers to the government departments' re supervision of audit activities of the audit organization. The balance refers to the way that the government does not take external supervision of the audit, but by establishing the balance between the internal audit organizations and the government departments, and using the power distribution and balance to perfect the balance.
【作者单位】： 河南商业高等专科学校;
【基金】：河南省政府决策研究招标课题(编号2011B272)阶段性研究成果
【分类号】：F239.4
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本文编号：1955108