| 政府审计在国有资产审计监督体系中的作用 |
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| 引用本文： | 白彦锋.政府审计在国有资产审计监督体系中的作用[J].中央财政金融学院学报,2008(9). |
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| 作者姓名： | 白彦锋 |
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| 作者单位： | 中央财经大学 |
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| 基金项目： | 中央财经大学中财121人才工程青年博士发展基金 |
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| 摘 要： | 我国当前的国有资产审计监督体系包括内部审计监督、社会审计监督和政府审计监督等三个层次。国有资产审计监督是我国国家审计机关的法定审计范围,在对国有资产审计监督方面具有先天的优势,应加强政府审计在国有资产审计监督体系中的主导作用。
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| 关 键 词： | 政府审计 国有资产 审计监督体系 |
How to Strengthen the Government Audit in the Audit Supervision System of the State-owned Asset |
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| BAI Yan-feng.How to Strengthen the Government Audit in the Audit Supervision System of the State-owned Asset[J].Journal of Central University of Finance & Economics,2008(9). |
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| Authors: | BAI Yan-feng |
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| Institution: | BAI Yan-feng |
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| Abstract: | In China,the audit supervision system on the state-owned asset consists of internal audit,CPA audit and government audit.Auditing the state-owned asset is the legal responsibility of the government audit agency,and has natural advantage,so we should strengthening the role of the government audit is the system. |
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| Keywords: | Government audit State-owned enterprises Audit supervision system |
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