摘要
审计本质无论提升到何种层面,都离不开它产生的客观基础和根本动因,需要理性看待我国现行体制下审计的地位和作用,我国审计不仅在反腐倡廉方面,而且在推动国家民主、法治建设方面都起到了前所未有的作用。审计体制改革需要在国家法律制度安排下有序进行。
The nature of audit, on whichever level the audit is, is determined by the objective basis and its motivating power, and requires our reasonable perceptions about the status and functions of the current audit system. The national audit in our country plays an unprecedented role not only in combating corruption and building a clean government but also in improving national democracy and legal construction. Therefore, the reform of the national auditing system should be orderly carried out under the arrangements of the legal system in our country.
出处
《广西财经学院学报》
2012年第6期121-124,共4页
Journal of Guangxi University of Finance and Economics
关键词
国家审计
审计制度
审计本质
审计理论
审计体制
national audit
auditing system
the nature of audit
auditing theory
auditing system.
