| 基于和谐社会构建的公共资源审计理论分析 |
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| 引用本文： | 陈林荣,刘爱东,饶火英. 基于和谐社会构建的公共资源审计理论分析[J]. 财会通讯, 2007, 0(12) |
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| 作者姓名： | 陈林荣 刘爱东 饶火英 |
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| 作者单位： | 中南大学商学院 上饶师范学院计财处 湖南长沙 湖南长沙 江西上饶 |
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| 基金项目： | 江西省社会科学十一五规划项目的研究成果(项目编号:06YJ105) |
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| 摘 要： | 为实现“自然—社会—人“这一全生态系统和谐社会,促进政府改进管理公共资源的能力,需要加强公共资源审计监督。本文从公共资源及公共资源审计的定义出发,论述了公共资源审计与构建和谐社会的关系;分析了当前我国公共资源审计存在的问题,指出应改进我国公共资源审计理论体系和实现公共资源审计制度创新。
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| 关 键 词： | 和谐社会 公共资源 公共资源审计 |
Theoretical Analysis of Auditing of Public Resources based on the Constructing of the Harmonious Society |
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| Chen Linrong Liu Aidong Rao Huoying. Theoretical Analysis of Auditing of Public Resources based on the Constructing of the Harmonious Society[J]. Communication of Finance and Accounting, 2007, 0(12) |
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| Authors: | Chen Linrong Liu Aidong Rao Huoying |
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| Abstract: | In order to realize the harmonization of the whole ecosystem "Nature- Society-People", and promote the government to improve its capability of managing public resources, we have to strengthen the public resources auditing. The paper starts from the definition of public resources and auditing of public resources, and then it elaborates the relationships between auditing of public resources and constructing the harmonious society. Starting from the existing problem with which auditing of public resources in China is faced at present, we should improve the theoretical system of our country's auditing of public resources and innovate the auditing system of public resources. |
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| Keywords: | Harmonious society Public resources Auditing of public resources |
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