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Study Of China's Contemporary National Audit Responsibility

Posted on:2003-01-06Degree:MasterType:Thesis
Country:ChinaCandidate:T Q HuFull Text:PDF
GTID:2206360065450759Subject:Accounting
Abstract/Summary:PDF Full Text Request
all kinds of behaviour of human being should have accurate location of Its responsibility owing to the infunence of environment of state audit, the location in our country is always not clear, interferring the further development of state audit .the founding of state audit in republic of china has nearly passed 20 years, the issue always troubles people in theory and in practice, leading to occurrence of the phenomenon of lacking or overdrawing or mistaking.my article sets about the situation of study of state audit in our country, which is separate and backward to practice, concentrating on the study of the mode ,the structure, the norm and total device by way of connecting and developing, levels and structure.The study of responsibity mode of state audit focuses on the total character of responsibility, author think that conventional concept of state audit has not reflect the changing of economic activities, and complete work style ,and the unique nature of state audit compared with else supervised organization or administrative organization, the author think that complete concept of audit is that separately examine the account and interior control system and relevant data, supervising and revealing the income and expenditure of unit, the economic activities, the reality and legality and efficiency of supervision and management, formulating the best mode, so-called supervision and revealingThe study of responsibity structure of state audit focuses on the influence of audit environment to responsibity. including political, economic, legal, social culture, author is against the conventional control theory ,which is who is control audit ,who is in charge of it, fostering the new control system consisting of audit,control audit,law organization, audit commission .The study of responsibity norm of state audit focuses on organization norm, object norm, process norm, morality norm, seeking the possibility of setting up constrain mechanic and leading mechanic, organization norm mainly stipulates the leading system of a-idit organ, member quality and work status, on the basis of analyzing of current system and legislative audit system, pointing out the reform direction:...
Keywords/Search Tags:responsibility of state audit, responsibility mode, responsibility structure, responsibility norm, responsibility system
PDF Full Text Request
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