摘要
政府审计在促进国家经济安全运行中具有重要的保障作用、监控作用、预警作用和保护作用。政府审计发挥作用途径主要包括:增强排险功能、规范功能、促进功能、免疫系统功能和守护功能。政府审计发挥作用主要方式就是以科学发展观为指导,以审计人员综合素质为支撑,以探索创新精神为动力。
The multiple roles that government audit plays on the state economy safety can be described as safeguarding, monitoring, early warning and protection. To give full play to the function of government audit lies in promoting the danger-eliminating function, constructing the norms of it, and promoting the immune system function and safeguarding function. Govemment audit operates under the guideline of the scientific outlook on development, and is armed with the all-around quality concept, motivated entirelv bv creative thoughts.
出处
《审计研究》
CSSCI
北大核心
2009年第4期17-20,共4页
Auditing Research
关键词
政府审计
经济安全
途径
government audit, economy safety, techniques