摘要
本文探讨了经济责任审计在国家审计中的地位和作用,认为经济责任审计丰富和发展了传统国家审计的内涵。经济责任审计是执政权力的体现,主要反映了执政党与国家机关之间的委托代理关系;经济责任审计作为一种政党型审计,使得我国的国家审计体制模式由行政型变成了混合型;经济责任审计有助于党对经济工作的领导,扩展了国家审计的职能;经济责任审计作为绩效审计的一个新的增长点,有助于推动我国绩效审计的发展。
This article has discussed the status and function of economic accountability audit in the traditional government audit, and the writer consider that the economic accountability audit has enriched and developed the connotation of the traditional government audit. The economic accountability audit embodies ruling power, which reflects the principal--agent relationship between the ruling party and the state organs. The economic accountability audit is one kind audit for the party in power, which brings our country＇s government audit system pattern from the administration type to the mixed type. The economic accountability audit is helpful to the party to lead over economic work, which expanded the government audit＇s function. The economic accountability audit is one new growth point of the performance audit and will be assistive to the development of our country＇s performance audit.
出处
《审计研究》
CSSCI
北大核心
2007年第6期21-26,共6页
Auditing Research
关键词
经济责任审计
国家审计
the economic accountability audit, government audit, the party in power, function
