本文選題：政府審計 + 審計體制改革�。� 參考：《吉林大學(xué)》2005年碩士論文

【摘要】：審計是一種獨立的經(jīng)濟(jì)監(jiān)督活動,獨立性是其本質(zhì)特征。審計體系是由政府審計、內(nèi)部審計和社會審計構(gòu)成的。政府審計在世界上有著悠久的歷史。經(jīng)濟(jì)監(jiān)督是審計的基本職能,政府審計監(jiān)督對于宏觀經(jīng)濟(jì)管理和微觀經(jīng)濟(jì)管理發(fā)揮著重要作用。依法審計,客觀公正,是我國政府審計的基本原則和標(biāo)準(zhǔn)。審計是民主政治的產(chǎn)物,各國審計體制是其政治制度的表現(xiàn),是為其政治制度服務(wù)的。政府審計體制改革的基本目標(biāo)是:立足我國國情,借鑒西方成功的經(jīng)驗,逐步建立一種與時俱進(jìn)的獨立性強(qiáng)、能真正起到制衡作用的現(xiàn)代政府審計體制。審計體制“雙軌制”改革,就是在人大和政府分別建立履行不同審計職責(zé)的審計組織:人大所屬的審計組織主要從事預(yù)算審計監(jiān)督,政府所屬的審計組織主要承擔(dān)除預(yù)算審計以外的政府經(jīng)濟(jì)監(jiān)管所需要的各項審計監(jiān)督任務(wù)。
[Abstract]:Audit is an independent economic supervision activity, independence is its essential characteristic. The audit system is composed of government audit, internal audit and social audit. Government audit has a long history in the world. Economic supervision is the basic function of audit. Government audit supervision plays an important role in macroeconomic management and microeconomic management. Audit according to law, objective and fair, is the basic principle and standard of our government audit. Audit is the product of democratic politics, and the auditing system of each country is the manifestation of its political system and serves its political system. The basic goal of the reform of the government audit system is to establish a modern government audit system with strong independence and real checks and balances based on the national conditions of our country and drawing lessons from the successful experience of the West. The "two-track" reform of the audit system is to establish audit organizations in the people's Congress and the government that perform different audit duties: the audit organizations to which the people's Congress belongs are mainly engaged in budget audit supervision. The audit organization owned by the government is mainly responsible for the supervision of the government economy except the budget audit.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.44

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 秦榮慶;我國國家審計定位與改革研究[D];北京交通大學(xué);2008年

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本文編號：1933187