摘要
事前审计是基于事后审计缺陷而形成的一种更为有效的审计方法和模式。推进事前审计,发挥预防腐败功能,要对事前审计防腐工作给予重视和协助;建立健全事前审计防腐各项规章制度;加强审计队伍建设;强化审计问责;改革现有审计管理体制。
Pre - auditing is believed to be a more effective mode for preventing tention and assistance should be given to pre -auditing work, in which rules and corruption. Thus great at- regulations must be estab- lished and improved, auditing staff must be strengthened, auditing accountability must be enforced, and exist- ing auditing management system must be reformed.
出处
《海南广播电视大学学报》
2013年第4期50-52,64,共4页
Journal of Hainan Radio & TV University
关键词
事前审计
预防腐败
原因
建议
Pre - auditing
Prevention of corruption
Cause
Suggestion