發(fā)布時(shí)間：2018-05-30 11:17

  本文選題：基于 + 制衡��； 參考：《財(cái)會(huì)通訊》2013年10期

【摘要】：正一、引言(一)制衡機(jī)制的內(nèi)涵要解決社會(huì)審計(jì)的監(jiān)管難題,最好的辦法是建立制衡機(jī)制,也就是要由外部的監(jiān)督轉(zhuǎn)向相互的制衡。原來的監(jiān)督指的是政府部門對(duì)審計(jì)組織的審計(jì)活動(dòng)進(jìn)行再監(jiān)督,其成效不夠理想是顯而易見的。而監(jiān)督轉(zhuǎn)向制衡則是指政府部門不再對(duì)審計(jì)采取外部監(jiān)督的方式,而是通過在審計(jì)組織內(nèi)部以及其于政府部門之間建立制衡關(guān)系,利用這種權(quán)力分配與制衡來完善
[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.
【作者單位】： 河南商業(yè)高等�？茖W(xué)校;
【基金】：河南省政府決策研究招標(biāo)課題(編號(hào)2011B272)階段性研究成果
【分類號(hào)】：F239.4
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本文編號(hào)：1955108