摘要
我国对于国家审计结果公告制度的认识,经历了一个不断深化的过程。现在已基本形成了相应的法律、法规体系。实施这一制度,是理论和实践的必然选择。当前,我国全面实施这一制度仍存在许多问题,需要在实践中不断探索解决方案,以逐步完善审计结果公告制度。
It takes years that the system of publication of national audit results has been established with relative laws and regulations. It is a natural choice to put the system into effect in theory and practice. It still remains some problems and further improvements are needed.
出处
《审计与经济研究》
北大核心
2004年第4期33-35,38,共4页
Journal of Audit & Economics
