摘要
文章根据我国“入世”后对政府职能转变的新要求,在简介世界各国国家审计主要模式的基础上,对 我国现行国家审计模式的现状进行分析,并就我国国家审计模式的改革提出了建议。
With a view to the new tendency of international - oriented shift of the Gernment function with the WTO membership, China, for promoting functional shift of the government administration for efficiency, finds it necessary to make reforms on the current auditing modes by integrating the international experience and China' s reality. The paper, in terms of the new requirements for functional shift, makes an analysis of the current national auditing modes and then advances relevant suggestions on reforms of the national auditing modes, taking for reference the main modes adopted by other countries.
出处
《国际经贸探索》
CSSCI
北大核心
2003年第1期23-25,共3页
International Economics and Trade Research
