摘要
在WTO框架下,政府在市场经济中的地位和作用以及职能不可避免的将发生变化,进而导致政府审计面临法定职责、职能范围、行为规范、审计依据、审计内容等方面的挑战。针对挑战提出了理论和制度创新是政府审计的必由之路,要求政府审计从指导思想、内容、方法等各个方面自觉适应两个根本转变。明确政府审计的地位、职能和范围。辨证的看待中国现行的审计标准与国际审计标准的差异,正确的处理中国审计标准与国际审计标准接轨的问题。要求政府审计人员应该具有宏观意识、风险意识和责任意识。
Under the frame of WTO, the government's position, action and function in the market economy will be changed inevitably and it will cause the public audit to face the challenge from the aspects of legal responsibility, limits of function, basis of audit, contents of audit and so on. Aiming at the challenge, the innovation of the theory and system is the only way out for the public audit. It demands, that the public audit should be adapted to two basic changes conscientiously in all aspects such as its guide ideology, content and method, making the position, function and limits of the public audit clear. It should be treating dialectically the difference between China's audit standard and international one and handling correctly the problem how to reach agreement of these two standards. It demands, that the government auditor should have macroscopic, risk and responsibility consciousness.
出处
《重庆建筑大学学报》
CSCD
2003年第3期96-99,共4页
Journal of Chongqing Jianzhu University
