| 重新审视中国现行审计制度 |
| |
| 引用本文： | 杨肃昌.重新审视中国现行审计制度[J].兰州商学院学报,2004,20(2):1-8. |
| |
| 作者姓名： | 杨肃昌 |
| |
| 作者单位： | 兰州商学院,会计学院,甘肃,兰州,730020 |
| |
| 摘 要： | 本文认为,应该将现行审计制度放在国家权力架构的现实选择与发展中,结合中国社会主义民主政治和政治制度的发展要求去重新审视。为此本文提出,应该从审计如何更好地为人民服务、提高审计独立性、推进法治建设进程、合理架构权力监督体系以及从完善程序法的角度来评价和改革现行审计制度,并通过立法型审计制度改革以完善人大制度和加强人大预算监督职能。
|
| 关 键 词： | 审计制度 人大制度 改革 |
| 文章编号： | 1004-5465(2004)02-001-08 |
| 修稿时间： | 2004年2月20日 |
A New Thought of Chinese Present Audit System |
| |
| YANG Su-chang.A New Thought of Chinese Present Audit System[J].Journal of Lanzhou Commercial College,2004,20(2):1-8. |
| |
| Authors: | YANG Su-chang |
| |
| Abstract: | This thesis thinks that we should put our present audit system into practical choices and development of national rights and combine the development of socialism democracy and political system to make a new thought of it.Therefore,in order to evaluate and reform present audit system,we should place stress on how to serve the people,how to increase the independence of audit,how to promote legal construction,how to set the supervision system of rights and how to perfect the law of process.Moreover,we should perfect the system of people's congress and strengthen the function of budget supervision of the people by reforming legal audit system. |
| |
| Keywords: | audit system the system of people's congress reformation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
