【摘要】：本文以近年來中國政府審計(jì)中曾引起社會(huì)強(qiáng)烈關(guān)注的五個(gè)熱點(diǎn)方面問題進(jìn)行研究,從理論上加以分析并闡述了作者的觀點(diǎn)。研究結(jié)論表明:嚴(yán)格"審計(jì)八不準(zhǔn)"是審計(jì)獨(dú)立性的內(nèi)在要求;"審計(jì)預(yù)告制"是審計(jì)程序透明化的有效方式;"審計(jì)買單制"是審計(jì)責(zé)任追究的一種具體實(shí)現(xiàn)形式;"審計(jì)風(fēng)暴"不再繼續(xù)的前提條件是審計(jì)法制化和常態(tài)化;"干部出國費(fèi)用審計(jì)"是經(jīng)濟(jì)責(zé)任審計(jì)的必要內(nèi)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.
【作者單位】：
【分類號】：F239.6
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本文編號：2309429