摘要
从国家审计和社会审计在审计的监管权限等实践操作中看,存在许多方面的不足。如何协调二者的关系,解决审计过程中的矛盾,以及探索其未来关系的走向,是本文试图浅谈的目的所在。
The national and social auditing is not perfect in one way or another from the practice about their area of the auditing right,This passage will discuss how to adapt the relation between them and how to solve the problem in the auditing process. Its aim is to search for the developing trend of their future relation.
出处
《青海师范大学学报(哲学社会科学版)》
2004年第4期46-49,共4页
Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)
关键词
国家审计
社会审计
重复监督
协凋
National auditing
social auditing
supervise repeatedly
cooperate