现代审计体系中政府审计与内部审计的关系

On the Relationship beween Governmental Audit and Internal Audit in Modern Audit System

科学合理的审计体系已经形成.正确认识这一体系下各主体之间的关系,对充分发挥各主体的职能,促进经济发展具有重要现实意义。

The scientific and rational audit system has been established. We must have a correct understanding of the relationship between each principal part of this system. It is of great significance to bring the function of the main part into full play and promote the economic development.