党和国家监督体系中的国家审计:特质、定位及制度要求
  
DOI:
中文关键词:  党和国家监督体系;国家审计;审计制度;国有资源委托代理关系;国有资源经管责任
英文关键词:party and state supervision system; national audit; auditing institution; the principal-agent relationship of state-owned resources; state resources accountability
基金项目:
作者单位
郑石桥 南京审计大学审计科学研究院 
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中文摘要:
      国家审计特质是国家审计特有且稳定的品质,体现在监督客体、监督内容、监督目标、监督方法和监督结果应用五个方面,正是这些特质,使得国家审计在党和国家监督体系中具有自己的独特地位。基于国家审计特质,在党和国家监督体系中,国家审计主要负责国有资源经管责任履行情况的监督,其他监督系统也可能涉及到国有资源经管责任履行情况,但不是主要的监督主体。要实现国家审计在党和国家监督体系中的这种定位,国家审计制度需要在监督客体、监督内容、监督目标、监督方法和监督结果应用这些方面达到一些基本要求,而目前的相关法律法规及规范尚未达到这些要求,需要进一步完善。
英文摘要:
      The specific character of national audit is the stable quality of national audit,reflected in five dimensions:supervision objects,supervision contents,supervision goals,supervision methods and supervision results applications.It is this quality that makes the national audit has its own unique position in the party and state supervision system.Based on specific character of national audit,in the party and state supervision system,the national audit is mainly responsible for the supervision of state resources accountability,other supervision systems might involve state resources accountability that don’t belong to the main supervision entity. In order to achieve the national audit positioning in the party and state supervision system,national audit system needs to meet some basic requirements,which involve in supervision objects,supervision contents,supervision goals,supervision methods and supervision results applications,but the current relevant laws,regulations and specifications have not yet met these requirements and need further improvement.
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