机构地区: 暨南大学管理学院
出 处: 《财会通讯(下)》 2013年第5期9-12,129,共4页
摘 要: 为贯彻实施大部制改革的基本精神和要求,各地方展开了对政府多个部门进行合并整合的改革探索。本文以珠三角某区审计、纪检及监察机构合署式大部制改革为例,分析了"纪监审"合署式改革所面临的主要问题,分别从大部制改革的实质、审计独立性、审计法理、审计实践及审计模式发展趋势等角度进行了相关思考,进而提出政府审计体制改革的走向及其定位,以期为审计体制改革提供参考。 In order to implement the giant department reform, many government departments have been combined together in many regions. The paper firstly investigates the government audit system reform in a special area, and then analyzes some confusion about the reform from the perspective of audit independence, legal principle, foreign experiences,audit practice, audit development and so forth. Furthermore, the paper puts forward to how to accurately grasp the government audit reform orientation.