摘要
我国政府审计效率的问题是目前社会各界关注的热点之一,如何提高我国政府审计效率是非常现实的问题。通过问卷调查,对影响我国政府审计效率的各因素(如我国政府审计的管理体制、国家审计机构的设置、政府审计人员的综合素质、被审计单位的内部控制等)做出了初步分析,并进一步提出了提高我国政府审计效率的对策。
As a focus of attention at present,how to improve the auditing efficiency of Chinese government is a practical concern.Through conducting an investigation,the author analyses the causal factors and comes up with some solutions.
关键词
政府审计
审计效率
体制
government auditing
auditing efficiency
mechanism
