中国特色审计关系研究

由于我国所处的政治、经济、法律等环境与国外不同,决定了我国政府审计必然有自己的特色。本文分析了我国政府审计应处理好与国际审计、与政府和人大等部门以及与被审计单位等十大关系,认为这些关系体现了我国政府审计的特色。

The Ten Relations about the Government Audit with Characteristics

As our country's polity, economic, and legal environment are different from foreign countries', our government auditing must have its own features. This article describes that our government should handle ten relations correctly, including the relationships with international auditing, government, the people's congress, and the audited enterprises and so on. These relationships incarnate the traits of our government auditing.