本文選題：國(guó)家審計(jì)　切入點(diǎn)：監(jiān)督本質(zhì)　出處：《當(dāng)代財(cái)經(jīng)》2014年01期 　論文類型：期刊論文

【摘要】：國(guó)家審計(jì)的本質(zhì)是經(jīng)濟(jì)監(jiān)督,民本治理是當(dāng)前國(guó)家審計(jì)通過(guò)經(jīng)濟(jì)監(jiān)督參與國(guó)家治理的出發(fā)點(diǎn)和立足點(diǎn)。審計(jì)理論發(fā)展水平?jīng)Q定著審計(jì)實(shí)務(wù)的發(fā)展水平及未來(lái)走向,重構(gòu)的國(guó)家審計(jì)理論框架主要包括國(guó)家審計(jì)基礎(chǔ)理論、國(guó)家審計(jì)應(yīng)用理論和國(guó)家審計(jì)教育理論。另外,在經(jīng)濟(jì)監(jiān)督本質(zhì)和民本治理實(shí)質(zhì)的基礎(chǔ)上,還探索了經(jīng)濟(jì)責(zé)任審計(jì)與反腐敗斗爭(zhēng)等國(guó)家審計(jì)實(shí)踐創(chuàng)新的重要意義、實(shí)現(xiàn)方式和具體途徑等。
[Abstract]:The essence of state audit is economic supervision, and civil governance is the starting point and foothold of state audit participating in state governance through economic supervision. The level of development of audit theory determines the development level and future trend of audit practice. The reconstructed theoretical framework of national audit mainly includes the basic theory of state audit, the theory of application of state audit and the theory of education of state audit. In addition, on the basis of the essence of economic supervision and the essence of people-oriented governance, It also explores the significance of innovation of national audit practice such as economic responsibility audit and the struggle against corruption.
【作者單位】： 中國(guó)人民大學(xué)商學(xué)院;北京國(guó)家會(huì)計(jì)學(xué)院;
【基金】：審計(jì)署重點(diǎn)課題研究項(xiàng)目“績(jī)效審計(jì)理論研究”(09SJ02005)
【分類號(hào)】：F239.44

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本文編號(hào)：1613878