“后审计风暴时代”国家审计问责制度研究

Research about National Audit Accountability System after the Audit Turmoil Times

文章从问责主体、问责客体、问责范围、问责程序和问责信息五个方面着手,提出进一步改革和完善我国国家审计问责制度的具体方案,旨在解决"后审计风暴时代"我国审计问责制度目前存在的主要问题,真正将审计问责制度落到实处。

This article put forward specific programs to further reform and improve China＇ s national audit system of accountability from five aspects such as the main, the object, the scope, the procedures and the information of accountablity, aimed at resolving the current problems of China＇s audit system of accountability after the audit turmoil of the times, which the accountability audit can be carried out.