摘要
通过对我国国家审计的现状进行分析 ,指出国家审计众多问题产生的根源在于国家审计体制的不完善。在对世界主要国家的国家审计体制进行研究之后 ,提出建立立法型国家审计模式 ,采用垂直领导与分级领导相结合领导体制的国家审计体制的设想。
In this article the author through the analysis of the status quo of national audit of our country,points out the source of the produce of many problems of national audit due to the incompleteness of the system of national audit. After the research of the system of national audit of the major countries in the world,put forward the train of thought that establish the model of national audit belongs to legisiation prattern,adopt the system of national audit belongs to the leading system of vertical leading integrate with the leading from different levels.
出处
《山西财经大学学报》
北大核心
2001年第2期99-101,共3页
Journal of Shanxi University of Finance and Economics
