摘要
政府审计,又称国家审计,在国家治理中发挥着重要的监督作用,对于维持基本经济秩序,维护国家经济安全,规制政府的经济管理行为,揭发贪腐现象,促进经济发展有着重大的意义。基层审计机关的工作是政府审计的基础,关系到整个国家范围内政府审计工作的执行情况,本文基于市县级基层审计机关工作特点,分析当前政府审计存在的问题,提出相应的对策,以使政府审计在国家治理中发挥出更大的积极作用。
Government audit,also known as the national audit,plays an important role in the supervision of governance in the country.It helps safeguard national economic security and economic order,regulate the economic administrative behavior of government,and promote the development of economic.The basic audit institution work is the foundation of government audit,and it decides the working situations of the audit institutions on a national scale.The thesis is based on the analysis of the existing problems of government audit and its great influence on national governance efficiency,and put forward the corresponding countermeasures to solve the problem in order to make the government audit play a more active role in national governance.
作者
汪妍
Wang Yan(School of Audit,Nanjing Audit University,Nanjing 210000,Jiangsu,China)
出处
《江苏商论》
2018年第7期83-86,共4页
Jiangsu Commercial Forum
关键词
政府审计
基层审计机关
审计监督
现状分析
Government audit
Primary audit
institution Audit supervision
Current situation analysis