| 国家审计报告制度的现状透视及完善对策 |
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| 引用本文： | 马航,刘国常.国家审计报告制度的现状透视及完善对策[J].审计与经济研究,2007,22(1):22-27. |
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| 作者姓名： | 马航 刘国常 |
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| 作者单位： | 1. 郑州航空工业管理学院,会计学系,河南,郑州,450015
2. 暨南大学,会计系,广东,广州,510632 |
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| 摘 要： | 国家审计报告制度在政府责任运行机制中发挥着重要功效。本文通过分析我国国家审计报告制度的现状，剖析国家审计报告制度存在问题的原因，进而构筑国家审计报告制度的实施框架。
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| 关 键 词： | 国家审计 报告制度 现状透视 完善对策 |
| 文章编号： | 24021239 |
| 修稿时间： | 10 8 2006 12:00AM |
State Audit Report System: Present Situation and Countermeasures |
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| MA Hang,LIU Guo-chang.State Audit Report System: Present Situation and Countermeasures[J].Economy & Audit Study,2007,22(1):22-27. |
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| Authors: | MA Hang LIU Guo-chang |
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| Institution: | 1. Department of Accounting, Zhengzhou Institute of Aeronautical Industry Management, Zhengzhou 450015, China; 2. Jinan University, Guangzhou 510632, China |
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| Abstract: | The state audit report system plays an important role in the government accountability mechanism. This paper first analyses the present situation in China in this regard and then explores current problems and finally puts forward some innovative countermeasures on state audit report system. |
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| Keywords: | state audit report system present situation countermeasures |
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