摘要
目前,基层审计机关开展重大政策措施落实情况跟踪审计力度不足,同时在设计观念和策略上还存在一定的缺陷,只有结合重大政策落实的现实条件明确跟踪审计指导的具体要求,深入促进和发展跟踪审计工作,才能实现现代化审计体系的高效构建,实现我国的可持续建设和稳定发展。
At present,the grass-roots audit institutions have not done enough in the follow-up audit of the implementation of major policies and measures,and at the same time,there are still some deficiencies in design concepts and strategies.Only by clearly following up the specific requirements of audit guidance and thoroughly promoting and developing the follow-up audit work in accordance with the actual conditions of implementing major policies can we realize the efficient construction of the modern audit system,and achieve the sustainable construction and stable development of China.
作者
陶雪梅
TAO Xue-mei(Zhaotong Audit Bureau,Zhaotong 657000,China)
出处
《中小企业管理与科技》
2019年第3期80-81,共2页
Management & Technology of SME
关键词
重大政策措施
落实
审计
major policies and measures
implementation
audit