摘要
本文基于现行中国人大制度和政府体制,在“双轨制”审计体制改革设想的基础上,重点对人大设立预算审计机构的现实必要性、可行性、现实依据、法律依据、机构设立、职责划分及职责履行和改革的实施步骤进行了探讨。同时,本文还对国外“双轨制”体制作了介绍。最后对影响改革实施的一些认识问题也作了理论上的辩证分析。
This paper first reviews the ＂Dual Track Approach＂ to government audit reform and then explores the necessity, feasibility, legal basis, organization, and implementation procedures concerning the establishment of an audit organization under the People＇s Congress system and introduces the practices of ＂Dual Track Approach＂ in some advanced countries and finally analyses two misunderstandings concerning government audit reform.
出处
《审计与经济研究》
北大核心
2007年第1期11-17,共7页
Journal of Audit & Economics
关键词
审计体制
人大监督
双轨制
改革实施
理论辨析
auditing system
supervision of the People＇s Congress
＂Dual-Track Approach＂
reform implementation
theoretical analysis
