| “廉政审计”：审计风暴后的期待 |
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| 引用本文： | 郭强华.“廉政审计”：审计风暴后的期待[J].湖北民族学院学报(自然科学版),2005,23(3):145-148,156. |
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| 作者姓名： | 郭强华 |
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| 作者单位： | 郭强华（宁波大学商学院,会计系,浙江,宁波,315211） |
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| 基金项目： | 2004年浙江省哲社科规划课题(项目批准号:NX04GL07). |
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| 摘 要： | 在"审计风暴"取得反腐败胜利的阶段性成果时,我们仍然要慎言"审计风暴".目前深圳、杭州既将实施的"特种审计制度",是继"审计风暴"过后,审计反腐败的一个重要举措,但"特种审计"缺乏专门组织和机构,以及有效的审计方法和手段,存在"特种审计"不特问题.廉政审计目标就是改进"特种审计制度",并具体阐述了"廉政审计"的目标、内容和方法,比较了两者之间差异.
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| 关 键 词： | 廉政审计 腐败导向 特种审计 |
| 文章编号： | 1004-941(2005)03-0145-04 |
| 修稿时间： | 2005年4月28日 |
The Incorrupt Auditing:An anticipation After The Auditing Storm |
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| GUO Qiang-hua.The Incorrupt Auditing:An anticipation After The Auditing Storm[J].Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences),2005,23(3):145-148,156. |
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| Authors: | GUO Qiang-hua |
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| Institution: | The NingBao University |
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| Abstract: | We have acquired stage achievement on anti-corruption after the Auditing Storm,but we still carefully look on "The Auditing Storm"."The Special Auditing System" which will be put into practice in Shenzhen and Hangzhou is an important act for anti-corruption.But this "special Auditing" lacks special organizations and units,effective auditing methods and ways,and its own special characteristics.The objective of "The incorrupt Auditing" is to improve "Special Auditing system" .The paper illustrates the objective,contents,methods and differences of the two system. |
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| Keywords: | incorrupt auditing corrupted tendency special auditing |
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