摘要
我国审计体制改革走向的现实选择应完善、维护现行审计体制 ,加强人大对审计机关的监督 ;采取审计监督与舆论监督相结合、行政处理和司法处理相结合的做法 ;制订审计机关负责人任职资格和任免程序 ,并严格执行 ;建立乡镇经济的审计监督机制。
The realistic choice of the trend of our audit system reform should perfect and ssfeguard the current audit system, strengthen the audit supervision of the Congress of the People Delegates. We should adopt the methods of combining audit supervision with public opinion supervison and combinging administrative management with judicial management, formulate the qualifications of holding a post and the procedures of appointing and removing of persons in charge of audit organs and enforce it strictly and establish the supervision mechanism of economic audit in villages and towns.
出处
《审计与经济研究》
北大核心
2002年第5期9-12,共4页
Journal of Audit & Economics
关键词
审计体制改革
舆论监督
中国
审计监督
乡镇经济
审计机关
audit system reform
safeguard perfection
strengthen supervision of the Congress of the Peoples Delegates
public opinion supervision