摘要
我国应充分发挥国家审计在遏制腐败寻租中的作用。为此,要强化审计的独立性,现行的受托经济责任目标要涵盖真实性、合法性和效益性。同时,需要加大腐败寻租成本,强化审计风险意识。
The state audit system should play a vital role in curbing corruption and rent-seeking. To enhance the independence of audit, the present audit objectives of agency economic responsibility should incorporate factuality, legitimacy and efficiency. At the same time, we should increase the corruption and rent-seeking cost and strengthen the awareness of audit risks.
出处
《审计与经济研究》
北大核心
2005年第1期18-22,共5页
Journal of Audit & Economics
