Thinking of the Public Audit under the Frame of WTO

doi:10.11835/j.issn.1674-4764.2003.03.021

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Thinking of the Public Audit under the Frame of WTO

更新时间：2023-11-28

- Thinking of the Public Audit under the Frame of WTO
- Journal of Civil and Environmental Engineering Vol. 25, Issue 3, Pages: 96-99(2003)
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- DOI：10.11835/j.issn.1674-4764.2003.03.021
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- Published：2003
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Thinking of the Public Audit under the Frame of WTO[J]. Journal of Civil and Environmental Engineering, 2003, 25(3): 96-99.
DOI：

Thinking of the Public Audit under the Frame of WTO[J]. Journal of Civil and Environmental Engineering, 2003, 25(3): 96-99. DOI： 10.11835/j.issn.1674-4764.2003.03.021.

摘要

在WTO框架下，政府在市场经济中的地位和作用以及职能不可避免的将发生变化，进而导致政府审计面临法定职责、职能范围、行为规范、审计依据、审计内容等方面的挑战。针对挑战提出了理论和制度创新是政府审计的必由之路，要求政府审计从指导思想、内容、方法等各个方面自觉适应两个根本转变。明确政府审计的地位、职能和范围。辩证的看待中国现行的审计标准与国际审计标准的差异，正确的处理中国审计标准与国际审计标准接轨的问题。要求政府审计人员应该具有宏观意识、风险意识和责任意识。

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Thinking of the Public Audit under the Frame of WTO

DOI：10.11835/j.issn.1674-4764.2003.03.021

摘要

Abstract

关键词

Keywords

references