摘要
阐述了环保部门财会监督与审计监督的关系,探讨了二者的不同特点作用和具体内容,从而让环保部门更加重视财会监督的基础性作用和审计监督的法律权威性。
The paper emphases on the relationship between the finance supervision and auditing surveillance carried out by envitonmental protection departments. The different characters, functions and operational methods of the two type of supervision were discussed in the study. And the paper aims to bring more attentions of the relative environmental departments for the basic role of finance supervision and authority of auditing surveillance.
出处
《北方环境》
2005年第2期7-7,共1页
North Environment
