摘要
探索我国公共财政支出的公平性及其审计监管,有利于解决我国经济和社会发展中的突出难题,推进公平正义,弘扬中国特色社会主义的时代主题。文章回顾和评述了相关中外史料和文献,探讨了公共财政支出的公平性及其审计监管的内容设定和机制安排,并进一步探讨了其审计监管的保障机制。
Exploring fairness of public finance expenditure and its audit supervision is advantageous to solve the conspicuous problem of the country＇s economic and social development,to promote fairness and justice,and to carry forward the themes of the times of Chinese characteristic socialism.The paper reviews and comments relevant Chinese and foreign historical materials,discusses fairness of public finance expenditure and its audit supervision＇s contents and mechanisms,and further explores audit supervision＇s security system.
出处
《华东经济管理》
CSSCI
2012年第8期75-78,共4页
East China Economic Management
基金
国家社会科学基金重大项目"中国会计通史系列问题研究"(11&ZD145)
教育部人文社会科学研究青年基金项目"义务教育经费投入的公平性审计研究"(10YJC790238)
关键词
公共财政支出
公平性
审计监管
public finance expenditure
fairness
audit supervision
