| 论新时期国家审计模式改革 |
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| 引用本文： | 王雅敏,孙家和. 论新时期国家审计模式改革[J]. 国际经贸探索, 2003, 19(1): 23-25 |
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| 作者姓名： | 王雅敏 孙家和 |
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| 作者单位： | 广东外语外贸大学,国际工商管理学院,广东,广州,510420 |
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| 摘 要： | 文章根据我国“入世”后对政府职能转变的新要求，在简介世界各国国家审计主要模式的基础上，对我国现行国家审计模式的现状进行分析，并就我国国家审计模式的改革提出了建议。
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| 关 键 词： | 入世 政府职能 国家审计模式 中国 审计经费 独立性 人员配置 |
| 文章编号： | 1002-0594(2003)01-23-03 |
On International- oriented Shift of Government Function and Reform of State Auditing Modes |
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| Wang Yamin,Sun Jiahe. On International- oriented Shift of Government Function and Reform of State Auditing Modes[J]. International Economics and Trade Research, 2003, 19(1): 23-25 |
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| Authors: | Wang Yamin Sun Jiahe |
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| Abstract: | With a view to the new tendency of international - oriented shift of the Gernment function with the WTO membership, China, for promoting functional shift of the government administration for efficiency, finds it necessary to make reforms on the current auditing modes by integrating the international experience and China' s reality. The paper, in terms of the new requirements for functional shift, makes an analysis of the current national auditing modes and then advances relevant suggestions on reforms of the national auditing modes, taking for reference the main modes adopted by other countries. |
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| Keywords: | international - oriented government function national auditing modes |
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