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国家审计公告制约因素分析

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摘要 国家审计公告作为一种监督制约机制,必须增强透明性和丰富性,才能真正实现国家审计的民主监督作用,但由于我国国家审计体制和公众对国家审计公告的关注度不高,国家审计公告并没有发挥应有的作用,国家审计公告制度的不完善和内容的贫乏也制约了国家审计公告功能的进一步发挥。本文在分析国家审计公告存在制约因素基础上,提出了完善国家审计公告的对策建议。
作者 张杰
出处 《财会通讯(上)》 北大核心 2017年第3期79-82,共4页 Communication of Finance and Accounting
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