摘要
从理论上论述了我国行政模式国家审计体制建立的历史根源,分析了由于市场经济的深入发展使审计环境发生了重大变化,同时不可避免的暴露出现行审计体制难以发挥独立性和权威性,提出了我国国家审计制度改革应采用立法模式的思路和设想。
The article states the history of state audit system in administrative style in our country. The environment of audit has changed greatly with the developing of market economy, and exposes defaults inevitably. It is difficult to practice independence and authority. Following that the author puts forward the ideas and the considerations of legislation style in state audit system reform in China.
出处
《科技与管理》
CSSCI
2008年第2期71-74,共4页
Science-Technology and Management
关键词
国家审计制度
立法模式
行政模式
state audit system
legislative style
administrative style
