本文選題：政府性債務(wù)審計(jì)　切入點(diǎn)：體檢診斷　出處：《財(cái)會(huì)通訊》2017年28期

【摘要】：隨著國內(nèi)外環(huán)境日益復(fù)雜多變,為保證經(jīng)濟(jì)和社會(huì)的平穩(wěn)健康運(yùn)行,我國已連續(xù)多次開展政府性債務(wù)審計(jì),以摸清債務(wù)情況,揭示管理問題和風(fēng)險(xiǎn)隱患,為政策和管理制度完善提供重要依據(jù)。本文對相關(guān)文獻(xiàn)進(jìn)行了述評(píng),分析了"體檢診斷"的概念及特性,探討了體檢診斷、免疫系統(tǒng)和國家治理三個(gè)概念之間的關(guān)系。在此基礎(chǔ)上,建立了"政府性債務(wù)審計(jì)體系框架",把政府性債務(wù)審計(jì)階段劃分為"體檢診斷"功能發(fā)揮的主體階段與延伸階段。
[Abstract]:With the increasingly complex and changeable environment at home and abroad, in order to ensure the smooth and healthy operation of economy and society, our country has carried out government debt audit for many times in order to find out the debt situation and reveal the management problems and hidden risks. This paper reviews the relevant literature, analyzes the concept and characteristics of "physical examination diagnosis", and probes into the diagnosis of physical examination. On the basis of this, the framework of government debt audit system is established, which divides the audit stage of government debt into the main stage and extension stage of the function of "medical examination diagnosis".
【作者單位】： 重慶理工大學(xué)會(huì)計(jì)學(xué)院;
【基金】：重慶市教委人文社科項(xiàng)目“高校人文社科項(xiàng)目資金績效評(píng)價(jià)體系研究”(項(xiàng)目編號(hào):15SKG138)階段性研究成果
【分類號(hào)】：F239.65;F812.5
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本文編號(hào)：1696082