以问责为基础的国家审计发展研究

国家审计从产生之日起,就带有问责的含义。随着民主政治进程的加快,国家审计作为政府问责机制的重要组成部分,其问责的效能日益彰显。同时国家审计的范围随着政府责任的扩充而日益丰富。本文以问责为基础提出合规性审计、绩效审计以及经济责任审计的国家审计发展框架,以期对后期研究有所裨益。

Development Research of Government Audit Based on Accountability

Government audit has the accountability meaning from its generation,but its potency attenuate relatively because of democratic awareness faint.Along with democracy advancement quickening,the government audit acts the important component of government accountability mechanism,whose accountability's potency shows day by day from the nature and state audit scope riches day by day along with government responsibility expansion from the content.This article construct the compliance audit,the performance audit an...