| 小议国家金融审计方式的转变 |
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| 引用本文： | 李丽.小议国家金融审计方式的转变[J].芜湖职业技术学院学报,2005,7(4):99-101. |
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| 作者姓名： | 李丽 |
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| 作者单位： | 芜湖市审计局,安徽,芜湖,241000 |
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| 摘 要： | 绩效审计是世界发达国家审计机关的重要任务,因此,我国金融审计工作应走社会化、专业化、内控化道路,社会审计应被确立为传统金融审计内容的主体力量,国家金融审计的监管职责必须理顺,其审计方式应当重新确立。
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| 关 键 词： | 金融审计 监管 绩效 |
| 文章编号： | 1009-1114（2005）04-0099-03 |
| 收稿时间： | 09 2 2005 12:00AM |
| 修稿时间： | 2005-09-02 |
Transforming of the Accounting of the National Financial Measures |
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| LI Li.Transforming of the Accounting of the National Financial Measures[J].Journal of Wuhu Vocational Institute of Technology,2005,7(4):99-101. |
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| Authors: | LI Li |
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| Abstract: | Achievement and effect accounting is an important task of the developed countries in the world, thus our national financial accounting work should take the way of socialization, specialization and inner-controlling, the social accounting should be assured of the main force of the traditional financial accounting contents, the monitoring of national financial accounting should be regulated, and its accounting measures should be reassured. |
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| Keywords: | financial accounting overseeing achievement and effect |
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