摘要
随着政府审计在政治经济生活中的作用愈加突出,超然独立与政府审计体系构造日益成为审计学者的研究重点。但作为超然独立的另一方面即政府审计体系问题却长期遭到冷落。本文试图从台湾审计法的本质特征入手,对其审计制度构造及其特点展开剖析,并对其根源进行探究,以期对大陆审计法政府审计机关超然独立的完善有所裨益。
The government exercises its functions through governmental expenditures. Constructing the harmonious society requires the government make appropriate expenditure scale and scientific expenditure structure. The expenditure scale and structure of China are facing adjustment and reform during the econom- ic transferring period. The writer of this paper holds that the government and its functioning departments should reinforce the management of governmental expenditures on both macro and micro levels from the perspective of scientific development on the basis of their respective standpoints and functions.
出处
《财贸研究》
北大核心
2005年第5期112-117,共6页
Finance and Trade Research
关键词
台湾审计法
大陆审计法
超然独立
完善
审计机关
政府审计
法的本质
审计法
超然
大陆
the construction of governmental expenditures
the management of governmental expendi tures
supervision mechanism
information feedback
