審計(jì)中的問(wèn)題與主義——審計(jì)國(guó)家主義思辨
發(fā)布時(shí)間:2018-09-10 10:08
【摘要】:正 在保護(hù)國(guó)有資產(chǎn)的問(wèn)題上,我們既要提倡主義,又要關(guān)注問(wèn)題,從各個(gè)環(huán)節(jié)保護(hù)國(guó)有資產(chǎn),使之不會(huì)因?yàn)榉芍贫仍O(shè)計(jì)的疏漏而被不法分子轉(zhuǎn)移侵吞。國(guó)家主義不是空穴來(lái)風(fēng),國(guó)家主義也不是紙上談兵,國(guó)家主義是一種建立在國(guó)家利益至上基礎(chǔ)之上的立法原則。涉及國(guó)有資產(chǎn)的問(wèn)題,無(wú)論社會(huì)關(guān)系發(fā)生怎樣的變化,只要審計(jì)機(jī)關(guān)發(fā)現(xiàn)國(guó)有資產(chǎn)流失,就可以根據(jù)會(huì)計(jì)原始憑證,追查到底。
[Abstract]:On the issue of protecting state-owned assets, we should not only advocate the doctrine, but also pay attention to the problems, protect the state-owned assets from every link, so that they will not be misappropriated by the illegal elements because of the omission of the design of the legal system. Nationalism is not groundless, nor is nationalism on paper. Nationalism is a legislative principle based on the supremacy of national interests. Concerning the problem of state-owned assets, no matter how the social relationship changes, as long as the audit institution finds the loss of state-owned assets, it can be traced to the end according to the original accounting vouchers.
【作者單位】: 中南財(cái)經(jīng)政法大學(xué)社會(huì)發(fā)展研究中心;
【分類號(hào)】:F239.22
本文編號(hào):2234140
[Abstract]:On the issue of protecting state-owned assets, we should not only advocate the doctrine, but also pay attention to the problems, protect the state-owned assets from every link, so that they will not be misappropriated by the illegal elements because of the omission of the design of the legal system. Nationalism is not groundless, nor is nationalism on paper. Nationalism is a legislative principle based on the supremacy of national interests. Concerning the problem of state-owned assets, no matter how the social relationship changes, as long as the audit institution finds the loss of state-owned assets, it can be traced to the end according to the original accounting vouchers.
【作者單位】: 中南財(cái)經(jīng)政法大學(xué)社會(huì)發(fā)展研究中心;
【分類號(hào)】:F239.22
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1 孔德勤;改制企業(yè)審計(jì)應(yīng)重點(diǎn)關(guān)注的問(wèn)題[N];萊蕪日?qǐng)?bào);2006年
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