摘要
政府审计体制必须与其所处的政治经济环境相适应,我国现有的政府审计体制曾经发挥了巨大的作用,但随着我国经济、政治体制改革的深入,其不足也逐渐凸现出来。立法模式以及与之适应的分级管理体制是我国政府审计体制改革的方向。作为过渡,在目前仍采用行政模式的情况下,我国审计机关的领导体制宜采用垂直管理体制。
Based on the discussion of the model of government auditing, the relationship between central and local offices, and the financial and employment polices, this paper analyzes the government auditing system in China and then puts forward to some suggestions. The author argues that the legislation model is the direction of Chinese future reform.
出处
《甘肃政法学院学报》
CSSCI
2006年第3期138-142,共5页
Journal of Gansu Political Science and Law Institute
关键词
政府审计体制
政府审计模式
审计领导体制
独立性
government auditing system
model of government auditing
leading system of auditing
independence
