国家审计机关

本文讨论我国国有企业会计规则制定权合约安排变迁中两个比较迫切需要解决的问题：（1）国家审计机关在国有企业会计规则制定权合约安排中应处的位置及应有的责权利；

This paper discusses two urgent issues on the change of state-owned enterprises contractual arrangement of rights of determining accounting rules , they are : ( 1 ) What 's the position of government auditing agency in state-owned enterprises contractual arrangement of rights of determining accounting rules ;

国家审计机关开展政策评估的理性思考

Rational Thinking on the Policy Evaluation of Official Audit Organs

国家审计机关依法审计能力研究

A Research on the Ability of Auditing by Law of State Audit Institutions

政府投资项目审计是国家审计机关的重要职责。

Government project audit is an important duty of the national audit institutions .

国家审计机关的绩效水平也关系到自身的生存发展。

The level of performance of the national audit institutions related to their own survival and development .

使制度达到有效的监督效果是国家审计机关实现对政府进行权力监督的重要保障。

Making the system effective is the important guarantee for national auditing office to supervise the government .

政府审计，指的是由国家审计机关代表国家，对行政事业单位、企业、金融机构等组织的财政、财务收支情况进行审计。

The Governmental audit is referred to the national auditing bureau for the national financial institution and the state-owned company on the behalf of the country .

预算执行审计是财政审计的主要内容，而财政审计是国家审计机关永恒的主题。

Audit of budget implementation is a primary job of financial audit , which , in turn , is the eternal theme of the national audit department .

国家审计机关，内部审计部门，民间审计组织分工协作、相互配合、各有侧重，不断适应我国各种所有制经济审计所提出的新要求，全面发挥促进和制约作用。

The different agencies work corporately and focus on different are respectively to adapt themselves to the new audit requirements coming from the multi-ownership economy in our country .

政府审计是国家审计机关接受人民委托对公共资源的管理者所承担的公共受托责任的履行情况进行的经济监督行为。

Government audit is an expression of opinion by national audit institutions , entrusted by the people , oversight the fulfillment of public accountability of public resources administrator .

国家审计机关对政府投资项目的传统审计主要为竣工决算审计，这种事后审计面临严峻挑战。

National audit institutions of the traditional audit of government investment projects for the completion of final accounts of major , which is facing serious challenges after the audit .

由此产生的后果除了直接的经济损失外，还表现为国家审计机关名誉的损害，严重的甚至影响到政府的诚信以及社会局势的稳定。

In addition to the direct consequences of economic losses , it also damages the reputation of the national audit authority , and even has a serious impact on government credit and social stability .

一个事实是，国家审计机关在3月23日发布报告，称京沪高铁建设费用中约有2800万美元遭到贪污。京沪高铁全长1300公里，连接北京和上海，是中国高铁建设的重点。

Separately , on March 23rd , state auditors reported that $ 28m had been embezzled from the 1300km high-speed line between Beijing and Shanghai , the highest-profile of China 's many rail projects .

监事会根据对企业进行监督检查的情况，可以建议国务院责成国家审计机关依法对企业进行审计。

The board of supervisors , based on the inspection and supervision on the enterprises , may suggest the State Council to order state audit organs to conduct audit over the enterprises according to law .

我国的金融审计是随着国家审计机关的出现而产生的，近20年来，金融审计取得了较大成果。

The financial audit of the our country emergences that audits the organization along with the nation but output , be close to 20 in the last years , the finance audit has obtained the bigger result .

第九条国家审计机关对证券交易所、证券公司、证券登记结算机构、证券监督管理机构，依法进行审计监督。

Article 9 . According to law , the state auditing organ shall supervise by auditing the accounts of stock exchanges , securities companies , securities registration and settlement organizations , and securities supervision and administration organizations .

第四部分，从社会保障基金审计的角度出发，重点阐述了政府从宏观决策及国家审计机关在微观管理上，加强养老与医疗保险基金管理的对策。

Fourth part of the social security fund from the audit point of view , focusing on the macro decision-making and national audit institutions in the micro-management , strengthening of health insurance and pension fund management solutions .

正是鉴于提升国家审计机关能力的必要性与紧迫性，以及评价其绩效的困难性，使得对国家审计机关绩效评价的研究很有意义。

It is in view to enhance the ability of the national audit institutions of the necessity and urgency , as well as evaluating the difficulty of its performance , so that the performance evaluation of the national audit institutions makes sense .

然后，重点借鉴英国、印度、日本等国家最高审计机关绩效审计的成功经验。

Then , This thesis draws lessons from the successful experience of some countries ' supreme auditing authority , such as Britain , India , Japan , etc. .

对党政领导干部进行经济责任审计是新时期加强干部监督管理的一个重要环节，是党和国家赋予审计机关的一项光荣使命。

To reinforce the system of supervising our leaders , it becomes a very important part to audit the economic responsibility in a leader 'S prefecture and for National Audit Office , it is a glorious duty that is endowed with our party and our people .

国家和军队的审计机关对预算的执行过程实施严格审计监督。

The state and armed forces ' auditing organs exercise strict auditing and supervision of the execution process of the budget .

国家审计公告是审计机关依法将审计信息向公众进行传递的一项活动。

The state audit declaration is an activity that the auditing authority transmits audit information to that the public in accordance with the law .

国家和军队的审计机关，对国防费总预算和分项、分部门预算及预算的执行实施全过程审计监督。

The auditing departments of the state and the army audit the entire process of the budget of the expenditure on national defense , from overall and sectional budgeting to the implementation of budget .

国家审计是国家组织和实施的审计，确切地说是国家专设的审计机关进行的审计。

The national audit is the national organization and implementation of the audit , specifically is a national special audit office audit .