| 政府财政审计“大格局”若干问题研究 |
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| 引用本文： | 王如燕.政府财政审计“大格局”若干问题研究[J].当代经济管理,2011,33(9):94-97. |
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| 作者姓名： | 王如燕 |
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| 作者单位： | 山东工商学院会计学院,山东烟台,264005 |
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| 基金项目： | 2010年度教育部人文社会科学研究规划基金项目《重大突发危机事件紧急救助资金绩效审计方法与程序研究》(10YJA630153)中期研究成果的部分内容 |
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| 摘 要： | 由于公共财政体制改革对财政审计提出了新的要求和任务,我国审计机关积极适应形势,认真分析研究财政改革的内容,及时转变思维方式,调整财政审计的发展方向,着力构建财政审计大格局,并最终要实现审计工作的"四个转变"。文章主要探讨审计大格局形成过程中应注意的问题及建议采取的方法。
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| 关 键 词： | 财政审计 大格局 形成与发展 |
On Problems of Government's Financial Audit Big Picture |
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| Wang Ruyan.On Problems of Government's Financial Audit Big Picture[J].Contemporary Economic Management,2011,33(9):94-97. |
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| Authors: | Wang Ruyan |
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| Institution: | Wang Ruyan(Accounting College,Shandong Institute of Business and Technology,Yantai 264005,China) |
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| Abstract: | Because of the public financial system reform on financial audit,new requirements and task are put forward.Our audit institutions actively adapt to the situation,seriously analyze and study the content of financial reforms,timely transform way of thinking,adjust the development direction of financial audit,construct financial audit big pattern,and ultimately realize the audit four changes.This paper mainly discusses problems should be paid attention in the process of the audit big pattern forming and corres... |
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| Keywords: | financial audit big pattern formation and development |
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