摘要
国家审计公告制度是目前我国审计理论界和实务界高度关注的一个问题。本文着重探讨了西方国家的审计公告制度的基本特点、我国国家审计公告制度中存在的问题,在此基础上提出了改进我国国家审计公告制度的建议,希望对推动我国国家审计的规范发展有所裨益。
The publication system of national audit is a hot issue and a major concern for theoreticians and practioners alike in China..The paper first discusses the basic features of the audit publication system in the west countries, and then looks at some problems of the national audit publication in China, and finally puts forward some suggestion to improve the audit system in China.
出处
《当代财经》
CSSCI
北大核心
2006年第12期108-112,共5页
Contemporary Finance and Economics
关键词
国家审计
报告目标
报告时象
报告内容与形式
National Audit, Report Aim, Report Objective, Report Content and Form.
