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随着社会主义市场经济体制的逐步建立和完善,我国社会经济形势发生了深刻变化,给审计工作带来了许多新情况新问题,于是国家审计署新修订了《审计法》。《审计法》的修订同审计功能拓展有着深刻的关系。本文将从审计功能拓展视角对《审计法》的修订进行论述。
With the gradual establishment and improvement of the socialist market economic system, profound changes have taken place in our socio-economic situation and many new situations and problems have been brought to the audit work. As a result, the State Audit Commission has newly revised the “Audit Law.” The revision of the Audit Law has a profound relationship with the development of audit functions. This article will discuss the revision of “Audit Law” from the perspective of audit function expansion.