| 论我国立法型国家审计模式的构建 |
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| 引用本文： | 张凤林. 论我国立法型国家审计模式的构建[J]. 盐城师范学院学报, 2006, 26(4): 18-22 |
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| 作者姓名： | 张凤林 |
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| 作者单位： | 盐城师范学院黄海学院 江苏盐城224002 |
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| 摘 要： | 我国国家审计正处于发展的关键时期,构建立法型国家审计模式已刻不容缓。在构建过程中,要努力遵循独立性、人民性、法制化、国际化及渐进性等原则。构建的途径主要有:一是科学设计模式框架;二是着力完善法规体系;三是立法确保经费来源;四是加大“人大”指导力度;五是精心拟订实施方案。
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| 关 键 词： | 独立性 立法型 国家审计 模式 |
| 文章编号： | 1003-6873(2006)04-0018-05 |
| 修稿时间： | 2006-04-18 |
On the Constructionof Our National Lawmaking-type Audit Mode |
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| ZHANG Feng-lin. On the Constructionof Our National Lawmaking-type Audit Mode[J]. Journal of Yancheng Teachers College(Humanities & Social Sciences Edition), 2006, 26(4): 18-22 |
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| Authors: | ZHANG Feng-lin |
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| Abstract: | The national audit of our country is in the key period of the development,so it is quite urgent to construct the lawmaking-type audit mode.In the process of the construction,some principles must be followed,such as independence,humanization,legalization,nationalization and gradualness.There are five ways for the construction: 1.to design the frame of the mode scientifically;2.to perfect laws system with effort;3.to enlarge the NPC's leading strength;4.to ensure the source of the lawmaking funds;5.to draft the enforceable project with meticulous care. |
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| Keywords: | independence lawmaking-type national audit mode |
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