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| 国家审计公告制度研究 | |
| 引用本文： | 谢荣,宋夏云. 国家审计公告制度研究[J]. 当代财经, 2006, 0(12): 108-112 |
| 作者姓名： | 谢荣 宋夏云 |
| 作者单位： | 1. 上海国家会计学院,201702 2. 浙江工商大学,财务与会计学院,浙江,杭州,310018 |
| 摘 要： | 国家审计公告制度是目前我国审计理论界和实务界高度关注的一个问题。本文着重探讨了西方国家的审计公告制度的基本特点、我国国家审计公告制度中存在的问题,在此基础上提出了改进我国国家审计公告制度的建议,希望对推动我国国家审计的规范发展有所裨益。 |
| 关 键 词： | 国家审计 报告目标 报告对象 报告内容与形式 |
| 文章编号： | 1005-0892（2006）12-0108-05 |
| 收稿时间： | 2006-07-24 |
| 修稿时间： | 2006-07-24 |
Research on Publication System of National Audit |
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| XIE Rong,SONG Xia-yun. Research on Publication System of National Audit[J]. Contemporary Finance & Economics, 2006, 0(12): 108-112 | |
| Authors: | XIE Rong SONG Xia-yun |
| Affiliation: | Shanghai National Accounting Institution, 201702; Zhejiang Technology and Business University, 330047 |
| Abstract: | The publication system of national audit is a hot issue and a major concern for theoreticians and practioners alike in China..The paper first discusses the basic features of the audit publication system in the west countries,and then looks at some problems of the national audit publication in China,and finally puts forward some suggestion to improve the audit system in China. |
| Keywords: | National Audit Report Aim Report Objective Report Content and Form. |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |