摘要
文章梳理了目前我国住宅专项维修资金管理运行中存在的主要问题。以住宅专项维修资金审计监督为研究重点,分析总结了国内各地审计机关的实践经验,试探性提出审计监督运作模式:以内部审计为基础、政府审计为主导、社会审计为辅的新型审计监督模式,以此来完善对住宅专项维修资金管理的审计监督。
The paper hackles the main problems in the present operation of the special housing maintenance funds. And fo cusing on audit supervision, it analyzes the practical experiences in China and then explores a new audit mode： a mode which takes internal audit as the foundation, government audit as the leading factor, and social audit as the auxiliary, so as to improve the audit supervision on the special housing maintenance funds.
出处
《广西财经学院学报》
2012年第5期106-111,117,共7页
Journal of Guangxi University of Finance and Economics
关键词
住宅专项维修资金
政府审计
运作模式
the special housing maintenance founds
government audit
operation mode
