摘要
国家审计体制改革必须遵循三方面的原则:改革应适应中国政治经济发展要求,改革应能提高审计的独立性,改革应具有现实可能性。用这些原则来衡量,尽管各种改革观点均有缺点,但立法论符合大部分原则的要求,可作为改革的目标模式。鉴于这一方法在可行性上在若干方面受到质疑,建议采用双轨制作为过渡模式。
In our opinion, government audit reform should follow three principles: (1) it must fulfill the requirements of political and economic development, (2) it should help enhance audit independence and (3) it must be practical and feasible. Every proposed reform approach has weaknesses against these criteria, but we consider that the legislature approach conforms to most of the principles and can be used as the target model of reform. As this approach is criticized for being unrealistic in several regards, we suggest that the dual track approach could be used as a transitive reform approach.
出处
《经济理论与经济管理》
CSSCI
北大核心
2009年第10期41-47,共7页
Economic Theory and Business Management
基金
中国人民大学"985"工程中国经济研究哲学社会科学创新基地
中国人民大学科学研究基金项目(22385006)
关键词
国家审计
审计监督
审计体制改革
national audit
auditing supervision
audit system reform