| 公共财政支出的公平性及其审计监管：历史和现实 |
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| 引用本文： | 田冠军,李 岚.公共财政支出的公平性及其审计监管：历史和现实[J].华东经济管理,2012,26(8):75-78. |
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| 作者姓名： | 田冠军 李 岚 |
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| 作者单位： | 重庆理工大学会计学院;重庆理工大学财务处 |
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| 基金项目： | 国家社会科学基金重大项目“中国会计通史系列问题研究”(11&ZD145);教育部人文社会科学研究青年基金项目“义务教育经费投入的公平性审计研究”(10YJC790238) |
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| 摘 要： | 探索我国公共财政支出的公平性及其审计监管,有利于解决我国经济和社会发展中的突出难题,推进公平正义,弘扬中国特色社会主义的时代主题.文章回顾和评述了相关中外史料和文献,探讨了公共财政支出的公平性及其审计监管的内容设定和机制安排,并进一步探讨了其审计监管的保障机制.
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| 关 键 词： | 公共财政支出 公平性 审计监管 |
Fairness of Public Finance Expenditure and Its Audit Supervision:History and Reality |
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| TIAN Guan-jun a,LI Lan.Fairness of Public Finance Expenditure and Its Audit Supervision:History and Reality[J].East China Economic Management,2012,26(8):75-78. |
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| Authors: | TIAN Guan-jun a LI Lan |
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| Institution: | b(a.School of Accounting;b.Finance Office,Chongqing University of Technology,Chongqing 400054,China) |
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| Abstract: | Exploring fairness of public finance expenditure and its audit supervision is advantageous to solve the conspicuous problem of the country’s economic and social development,to promote fairness and justice,and to carry forward the themes of the times of Chinese characteristic socialism.The paper reviews and comments relevant Chinese and foreign historical materials,discusses fairness of public finance expenditure and its audit supervision’s contents and mechanisms,and further explores audit supervision’s security system. |
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| Keywords: | public finance expenditure fairness audit supervision |
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