摘要
政府审计问责制就是用“问”的“制度化”来保证“权责对等”的一种机制。它的实施将极大地提高政府部门的责任意识和执政能力。但制度的推行需要从“问”、“责”、“制”三个方面来构建制度框架,并要处理好权与法、权与民、权与责的关系,从制度上消除实施障碍。
The responsibility-seeking mechanism of government auditing is the system to ensure ' rights being equal to liabilities'. It improves the liability ideology and enforcement ability. Its mechanism should be built from 'seeking'、'liability' and 'system'. It deals with the relationship of 'rights and laws'、'rights and people' 、'rights and liabilities' , in order to eliminate the system blocks.
出处
《审计与经济研究》
北大核心
2005年第3期13-15,共3页
Journal of Audit & Economics
