| 美国联邦政府单一审计制度及其借鉴意义 |
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| 引用本文： | 胡继荣,包玉婷.美国联邦政府单一审计制度及其借鉴意义[J].审计研究,2008(4). |
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| 作者姓名： | 胡继荣 包玉婷 |
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| 作者单位： | 福州大学管理学院会计系; |
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| 摘 要： | 单一审计制度是美国联邦政府的一项重要审计制度。《单一审计法》对美国联邦政府转移支付审计制度进行了详细的规定。本文介绍了单一审计制度,同时结合我国转移支付审计的实际情况,提出了我国在转移支付审计方面应注意的问题,以及如何进一步改进的建议。
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| 关 键 词： | 单一审计法 制度 转移支付 |
The Single Audit System of US Federal Government and its Significance for Reference to China |
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| Hu Jirong Bao Yuting.The Single Audit System of US Federal Government and its Significance for Reference to China[J].Audit Research,2008(4). |
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| Authors: | Hu Jirong Bao Yuting |
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| Abstract: | The Single Audit System is the important audit system of US federal government.The Single Audit Act gave the detail provision to the transfer audit in US.This article has introduced the Single Audit Act of US federal government,and analyzed the actual situation of transfer audit in China,then put forward some suggestions,such as eliminating the duplication of audit,using risk-oriented auditing methods,to improve transfer audit of China. |
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| Keywords: | the Single Audit Act system transfer payment |
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