摘要
审计监督作为政府权力制约机制和监管工作的重要组成部分、必须在制度、监督与问责机制的协调、立法、观念的更新、监督力量的加强,信息披露等方面进一步完善发展,以保证在审计当中发现问题时,监察机关和司法机关能够迅速介入,对负有责任的主管人员和其他直接责任人依法进行查处,打击违法犯罪,惩治贪污腐败,保障国家和人民的财产不被侵吞、浪费和流失。
As an important part of government power conditionality mechanism and supervision,the audit must be improved in institution,coordinate of supervision and ask the responsibility,legislation,changing of the mind,reinforcing the power of supervision and information publicity to guarantee supervision department, and judicatory department can response rapidly when there is a problem in the process of audit, investigate and dispose the people who are responsible for the problems to strike the law-breaking and corruption and safeguard the people's property.
出处
《宜宾学院学报》
2005年第4期41-43,共3页
Journal of Yibin University
关键词
审计监督
问责
透明度
知情权
Audit Supervision
To Investigate Responsibility
Transparency
Right of Knowing