摘要
本文从国家审计的独立性、审计队伍的素质、国家审计结果公告制度三方面分析了国家审计在国家治理中发挥基石和重要保障作用的制约因素,并提出了改进的建议。
In order to give full scope to national auditing in national governance, the paper puts forward the relevant suggestions such as maintaining full independent status, improve quality of the auditing staff and perfecting auditing result announcement system.
基金
2015河北省审计厅重点研究课题(项目批准号:201533)
关键词
国家审计
制约因素
建议
national auditing
restricted factor
suggestion
