| 建立健全合理的审计监督体系 |
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| 引用本文： | 邢琰彬.建立健全合理的审计监督体系[J].张家口职业技术学院学报,2003,16(2):8-10. |
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| 作者姓名： | 邢琰彬 |
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| 作者单位： | 张家口职业技术学院法经系,河北,张家口,075000 |
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| 摘 要： | 随着我国市场经济的建立和发展，应建立一套与之相适合的审计监督体系。国家审计在维护其权威性的同时不应扩大审计范围；民间审计应成为审计监督体系的主体；而内部审计应成为外部审计有益的补充。这样的审计监督体系能更好地服务于经济，促进经济发展。
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| 关 键 词： | 审计监督体系 国家审计 民间审计 内部审计 审计法 审计机关 审计制度 |
Establishing Sound and Reasonable Auditing Supervision System |
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| XING Yan-bin.Establishing Sound and Reasonable Auditing Supervision System[J].Journal of Zhangjiakou Vocational College of Technology,2003,16(2):8-10. |
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| Authors: | XING Yan-bin |
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| Abstract: | With the establishment and development of the market economy,a corresponding supervision system through auditing should be founded.The state auditing level should not widen its auditing range when it vindicates its authoritative duties.Non-official auditing ought to be the main part of the system,and the inner auditing ought to be a helpful complement to the outer auditing in the system.The system formed this way would serve the economy better and make the economy develop faster. |
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| Keywords: | supervision system through auditing state auditing non-official auditing inner auditing |
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