摘要
依法治国和以德治国是我们国家实现社会主义现代化建设目标的基本方略 ;依法审计是审计工作的基本原则和方针 ,也是加强依法治国和以德治国的重要组成部分。本文全面论述了审计法律责任确定的标准、审计法律责任的归责与免责条件、审计法律责任的实现方式等问题。
According to laws ruling the nation and philosophy ruling the nation is the basic policy of our nation to realize the aim of socialist modern construction.According to laws to audit is the basic principle and policy of audit work,therefore it's the important consitutive section to strengthen according to laws ruling the nation and philosolphy.The paper discuses some problems of the standards of deciding responsibility of audit law,the conditions of attribution and no-duty of audit law,and the mothods of realizing responsibility of audit law.
出处
《审计与经济研究》
北大核心
2001年第5期7-10,共4页
Journal of Audit & Economics
