| 国家审计监督模式的比较研究与借鉴 |
| |
| 引用本文： | 张素伦.国家审计监督模式的比较研究与借鉴[J].河南广播电视大学学报,2007,20(4):16-18. |
| |
| 作者姓名： | 张素伦 |
| |
| 作者单位： | 郑州大学,法学院,河南,郑州,450052 |
| |
| 摘 要： | 在对不同审计监督模式进行比较和借鉴的基础上,我国应实现行政模式向立法模式的转变,完善审计经费预算审批制度,改革审计监督的双重领导体制,增强审计结果的透明度。
|
| 关 键 词： | 国家审计 审计监督模式 立法型模式 |
| 文章编号： | 1671-2862（2007）04-0016-03 |
| 修稿时间： | 2007-06-02 |
Comparative Study and Reference on the National Audit and Supervision Mode |
| |
| Zhang Sulun.Comparative Study and Reference on the National Audit and Supervision Mode[J].Journal of Henan Radio & TV University,2007,20(4):16-18. |
| |
| Authors: | Zhang Sulun |
| |
| Institution: | Zhengzhou University, Zhengzhou, Henan 450052 |
| |
| Abstract: | On the basis of comparing and drawing lessons from different audit and supervision mode,China should realize the transformation from administrative mode to legislative mode,improve budget examination and approval system of audit funds,reform the double leadership structure of audit and supervision,and strengthen the transparency of audit result. |
| |
| Keywords: | National audit Mode of audit and supervision Legislative mode |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
