審計中的問題與主義——審計國家主義思辨
發(fā)布時間:2018-09-10 10:08
【摘要】:正 在保護(hù)國有資產(chǎn)的問題上,我們既要提倡主義,又要關(guān)注問題,從各個環(huán)節(jié)保護(hù)國有資產(chǎn),使之不會因為法律制度設(shè)計的疏漏而被不法分子轉(zhuǎn)移侵吞。國家主義不是空穴來風(fēng),國家主義也不是紙上談兵,國家主義是一種建立在國家利益至上基礎(chǔ)之上的立法原則。涉及國有資產(chǎn)的問題,無論社會關(guān)系發(fā)生怎樣的變化,只要審計機(jī)關(guān)發(fā)現(xiàn)國有資產(chǎn)流失,就可以根據(jù)會計原始憑證,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.
【作者單位】: 中南財經(jīng)政法大學(xué)社會發(fā)展研究中心;
【分類號】:F239.22
本文編號: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.
【作者單位】: 中南財經(jīng)政法大學(xué)社會發(fā)展研究中心;
【分類號】:F239.22
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