《中华人民共和国国家审计准则》笔谈

发布时间：2018-07-24 14:48

【摘要】：刘家义审计长于2010年9月1日签署审计署第8号令,公布了新修订的《中华人民共和国国家审计准则》(以下简称《审计准则》)。国家审计准则的修订和颁布,是继审计法和审计法实施条例修订后我国审计法制建设的又一件大事,是完善我国审计法律制度的重大举措,是国家审计准则体系建设史上一个重要的里程碑,对规范审计机关和审计人员执行审计业务的行为,保证审计质量,防范审计风险,发挥审计保障国家经济和社会健康运行的"免疫系统"功能具有十分重大的意义。学习和理解该准则,对于深入开展中国特色社会主义审计理论研究具有重要影响。为此,《审计研究》编辑部特邀请了9位长期从事审计理论研究和实务工作的专家畅谈对国家审计准则的学习体会。现予刊登,以飨读者。
[Abstract]:The Auditor-General of Liu Jiayi signed decree No. 8 of the Audit Office on September 1, 2010, promulgating the newly revised National auditing Standards of the people's Republic of China (hereinafter referred to as "auditing Standards"). The revision and promulgation of the national auditing standards is another major event in the construction of the audit legal system following the revision of the Audit Law and the implementation regulations of the Audit Law. It is also a major measure to improve our audit legal system. It is an important milestone in the history of the construction of the national auditing standard system. It will ensure the audit quality and guard against audit risks in standardizing the behavior of audit institutions and auditors, It is of great significance to give full play to the function of immune system which ensures the healthy operation of national economy and society. The study and understanding of this standard will have an important influence on the theoretical research of socialism audit with Chinese characteristics. For this reason, the editorial Department of Audit Research has invited nine experts who have been engaged in audit theory research and practice for a long time to talk about their experience in the study of national auditing standards. This is published for the reader.
【作者单位】：北京交通大学经济管理学院;南开大学商学院;审计署信息化办公室;审计署境外审计司;审计署法规司;审计署贸易审计局;审计署驻成都特派员办事处;天津市审计局;中国人民大学商学院;
【分类号】：F239.22

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