| 论政府审计职责的涵义与特点 |
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| 引用本文： | 吴秋生.论政府审计职责的涵义与特点[J].山西财经大学学报,2006,28(4):122-126. |
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| 作者姓名： | 吴秋生 |
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| 作者单位： | 山西财经大学,会计学院,山西,太原,030012 |
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| 摘 要： | 政府审计职责是指得到法律确认的审计机关承担的任务和责任，包括审计监督职责和审计管理职责两个方面。其中，审计监督职责又包括审计事项范围、审计目标层次和审计执行深度三个方面的内容。审计职责具有不可推卸性、专属性、明确性、法定性和与审计权限的伴生性等特征，它与审计职能、审计权限既有密切联系，又有明显区别。
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| 关 键 词： | 政府审计 审计职责 审计职能 |
| 文章编号： | 1007-9556(2006)04-0122-05 |
| 修稿时间： | 2006年6月13日 |
Features and Connotations of Government Accounting Responsibility |
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| WU Qiu-sheng.Features and Connotations of Government Accounting Responsibility[J].Journal of Shanxi Finance and Economics University,2006,28(4):122-126. |
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| Authors: | WU Qiu-sheng |
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| Abstract: | This paper makes a deep research on the connotations and features of government accounting responsibility which covers 3 aspects of accounting.The accounting responsibility has many features and it has a close relationship with accounting function and it also has distinct difference. |
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| Keywords: | government accounting accounting responsibility accounting function |
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