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美国政府审计制度及其启示 被引量:3

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摘要 随着我国市场经济的发展和改革开放的进一步深入,我国的政府审计环境发生了深刻的变化,现行的政府审计制度渐渐开始在一些方面阻碍了审计职能的行使,影响了审计作用的发挥。美国是政府审计制度最发达的国家,研究美国政府审计制度的变迁及其发展,对我国政府审计制度的改革与发展具有重要的借鉴作用。
作者 张彧玥
出处 《商业会计》 2015年第6期55-57,共3页 Commercial Accounting
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