国家审计报告规范性研究

On the Standardization of the State Audit Report

要进一步提高我国国家审计报告的质量 ,就必须加强审计报告的规范化建设。目前应当进一步做好报告总体格式和组成部分的规范化 ,明确引言段、被审计单位情况介绍段和实施审计有关情况说明段的撰写目的、具体组成内容和撰写要求 ,严格按有关规定提出定性、处理、处罚建议 ,注意纠正国家审计报告撰写中存在的各种问题。

The standardization of state audit report is a necessary condition for the improvement of the quality of our state audit report. What should be done as the moment is to standardize the general format and organization of the report and to clarify the objective, layout of the introduction, briefing of the audited, and performance of the mission, as well as suggestions concerning determination of nature and penalties to be imposed.