摘要
加强人大立法监督,是强化国有资产监督的重要举措。改革国家审计组织体制 ,是加强人大立法监督的需要。由于受权限和体制等因素影响 ,国家审计在实践中很难保持应有的独立性和权威性。所以 ,为强化人大立法监督和国家审计监督 ,国家审计组织应由当前的行政型模式向立法型模式转变。
Enhancing legislative supervise of the People's Congress is an most important measure to reinforce the state-owned assets supervision. Reforming organizative system of the National Audit is an need of enhancing legislative supervise of the People's Congress. At present, it's very difficult for the National Audit to keep its independency and authority in practice, due to its limited power and system and other related factors. So, organizative system of the National Audit should be transtormed from the current administrative model to the legislative model for enforcing the legislative supervise of the People's Congress and the national audit supervision.
出处
《审计与经济研究》
北大核心
2002年第4期8-10,15,共4页
Journal of Audit & Economics
关键词
改革
国家审计体制
国有资产监督
立法型模式
行政型模式
legislative supervise of the People's Congress
stated-owned assets supervision
reforming organizative system of the national audit