| 我国政府审计存在的问题,原因及制度对策 |
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| 引用本文： | 李永臣,寇淑萍.我国政府审计存在的问题,原因及制度对策[J].石家庄经济学院学报,1998,21(1):88-91,102. |
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| 作者姓名： | 李永臣 寇淑萍 |
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| 作者单位： | 石家庄经济学院财务会计系!050031 |
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| 摘 要： | 我国现行政府审计体制存在着一些缺陷和弊端，不利于审计机关独立行使审计监督权，应适时建立直接隶属于最高权力机关的政府审计监督系统；实行高级审计管理人员和高级审计人员轮换制度；实行独立于本级政府控制的经费预算。
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| 关 键 词： | 政府审计制度 制度对策 审计监督 中国 |
Building Our Own Audit System of the Government Audit |
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| Li Yongchen, Keu Shuping.Building Our Own Audit System of the Government Audit[J].Journal of Shijiazhuang University of Economics,1998,21(1):88-91,102. |
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| Authors: | Li Yongchen Keu Shuping |
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| Abstract: | Today our government audit system has a lot of shortages and limits. It isn't benifitfor audit body to put their rights into practice. it is necessary to build a supervision system ofgovernment audit, set up itself branch different from Politic system, and bet the senior auditorand their managener rotate and make the budget independent from the government. |
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| Keywords: | government audit system shortage and limit organization processing |
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