摘要
长期以来理论界不重视国家审计理论的研究,这对经济发展是不利的;无论从国家审计发挥的职能作用看,还是从国家审计监督的对象和内容来看,加强国家审计理论研究都是非常必要的。当前应重点对国家审计的职能、审计体制改革、经济责任审计和绩效审计等问题深入探讨,使国家审计在维护市场经济秩序,促进权利制衡和民主法治建设方面发挥重要作用。
It is disadvantageous to economic development that the theorists of accounting have not attached importance to the research of government auditing theory for a long time. It is necessary to strengthen the research on government auditing from the function of government auditing as well as the content and object. Currently , discussion on the function of government auditing, the reform of auditing system, the economic responsibility auditing and performance auditing should be emphasized , which can make government auditing play an important role in maintaining the order of market economy , promoting the balance of power and constructing democracy and legal system.
出处
《长江大学学报（社会科学版）》
2005年第4期52-56,共5页
Journal of Yangtze University（Social Sciences Edition）
关键词
国家审计
理论
经济发展
government auditing
theory
economic development
