government audit 中文意思是什麼

government audit 解釋
政府審計
  • government : n. 1. 政治；政體；政權；管理，支配。2. 政廳；〈G-〉 政府，〈英國〉內閣。3. 行政管理區域。4. 【語法】支配。5. 政治學。6. 〈美國〉 〈pl. 〉 政府證券。
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  2. With management and audit theory, the paper counters the fact that the audit mechanism doesn " t completely show its proper effect in supervising and managing the party and government leaders, and exposes the necessity of having the mechanism existed and expanded. the paper points out that there are five outstanding phenomenon and the cause in processing the present audit mechanism, such as " carrying out audit before the cadres leave their position ", examine is not clear, legislation and standard formulation work is stagnant, unfix of audit plan effects the sequence of normal work.,

    運用管理原理和審計理論，針對此項審計機制在推行過程中尚未完全發揮其在幹部管理和監督工作中的應有作用這一現實，從管理角度闡述了此項審計機制存在和推行的必要性。指出和分析了此項審計機制目前在管理實踐中存在諸如「先離后審」現象大量存在，審計不清，立法和規范制定工作滯后，審計計劃的不確定性影響正常的工作秩序，審計主體多元化制約監督作用的發揮等五個突出問題及產生問題的原因。
  3. Indian audit accounts service, government of india

    印度政府審計與帳務服務部
  4. In june 1998, a senior government counsel from the department of justice conducted a series of seminars and workshops for officers of the field audit group, the investigation unit and the appeals section. in addition, tax inspectors with duties, which include attending court hearings also, participated in the course. the main objective of the course was to provide the 100 participants with legal training, particularly in respect of evidential matters

    為增強職員的法律知識，特別是關于證據方面的問題，本局在1998年6月邀請了律政司的一名高級政府律師為實地審查組、調查科和上訴組人員，以及需要出席法院聆訊的稅務督察舉辦研習課程，共有100名人員參加。
  5. In the audit of governmental units such as school districts, there is increased compliance auditing due to extensive regulation by higher government authorities

    對有些政府單位，如社區學校所進行的審計，通常都屬于合規性審計，因為上級主管部門制定有很多的條例。
  6. Any agency of the united states government making funds available to the institute in accordance with this act shall make arrangements with the institute for the comptroller general of the united states to have access to the ; books and records of the institute and the opportunity to audit the operations of the institute

    依本法律提供經費給該協會的美國政府各部門，應和該協會達成安排，讓美國政府主計長得查閱該協會的帳冊記錄，並有機會查核該協會經費動用情形。
  7. At last, they go through those effects with time lag, measures by the audited entity and effects of them. 3 ) illuminating performance audit report of our government. auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow - up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules

    一般來說，審計報告應包括以一下內容:與審計有關的基本情況，審計實施的簡要情況，審計結論（對經濟性、效率性和效果性的評價、對法律和規章的遵循情況、管理控制中存在的問題、重大管理成就、對糾正問題和改善公共管理活動的建議、被審計單位對審計發現和審計結論的意見） ，后續審計問題，未披露信息的性質和不予披露的理由，依法應直接向有關機構報告的違法違規行為。
  8. Interactive relationship of government performance audit and government accounting reform

    政府績效審計與政府會計改革的互動關系研究
  9. Article 23 auditing organs shall exercise audit supervision over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by the government department or by any other entity on commission of the government department

    第二十三條審計機關對政府部門管理的和其他單位受政府委託管理的社會保障基金、社會捐贈資金以及其他有關基金、資金的財務收支，進行審計監督。
  10. The director of audit criticised the government su lies department for stock - piling equipment that would not be used up in 100 years

    審計署署長批評政府物料供應處部份存貨用一百年也用不完。
  11. The director of audit criticised the government supplies department for stock - piling equipment that would not be used up in 100 years

    審計署署長批評政府物料供應處部份存貨用一百年也用不完。
  12. Although our government audit has made great development, as a comprehensive economic supervise on high levels, our government audit still has great difference with the developed countries. it is mostly represented at the relative lagging on the government performance audit

    然而，我國的政府審計雖然取得了很大的發展，但是，作為一種高層次的、綜合性的經濟監督，我國的政府審計與發達國家之間還有很大的差距，主要體現在我國政府績效審計相對落後。
  13. In may, before the new government was formed, nigeria ' s federal parliament passed a law requiring the outfit that runs the transparency initiative to audit the oil and gas sector every year, whereas previously it did so every five years

    5月份，還在新政府形成之前，奈及利亞聯邦議會通過了一項法律要求負責主動透明的機構每年審計石油和天然氣工業，而之前是每5年一次。
  14. As the national public expenditure has been raised increasingly and the conflict between economic resources and demand has been severe day after day, people more and more concerned about how the economy, efficiency and effectiveness of the government administrative operations and put more and more pressure on the government. on these conditions, performance audit stood on the historical stage of the government audit step by step

    隨著國家公共開支的大幅度增長，經濟資源與需求矛盾的日益尖銳，政府運作的節約、效率、效果如何，更為大眾所關注，對政府的壓力也越來越大，在這樣的環境中，績效審計逐漸登上了政府審計的歷史舞臺。
  15. Our country audit office program 2003 point out : laying equal stress on the public finance receipt and expenditure legal compliance audit and the performance audit, enlargement performance audit strength year by year. the performance audit took half of the whole audit. it carry out the important step of the economic performance audit. this selected works chooses the economic performance audit in the government audit realm to carry on current and certain theories meaning of research and has certain realistic meaning

    本文首先介紹了經濟效益審計的歷史、定義、特徵，國內外對此的理論研究和實踐狀況，然後比較分析了美國、英國、加拿大與我國審計制度的異同，接著結合英國政府開展的公共工程投資項目和我國的河口清淤工程投資效益審計案例，提出了改進我國經濟效益審計的建議。
  16. A telephone company cut off an fbi international wiretap after the agency failed to pay its bill on time, according to a us government audit released on thursday

    據上周四公布的一份美國政府審計報告，美國聯邦調查局由於未及時繳納電話費，其國際竊聽線路被電信公司切斷。
  17. Government performance audit is regarded as the development trend of government audit. it has a long history in foreign countries. in the contrary it is a recent concept in china

    政府績效審計一直被認為是政府審計的發展方向，其在國外的發展歷史較長，理論和實務的研究都比較完善。
  18. Problems occurred in the development of government audit and countermeasures adopted in our country

    我國國家審計發展中的問題及對策
  19. Could have been saved by the government if construction waste was properly handled, according to government audit department

    間，據政府審計署，若建築廢料能妥善處理，可為政府節省9 . 4
  20. On all accounts, the first task we need to do is to turn the table the monopoly of the government auditing institution in the state - owned business enterprise auditing, constructs the auditing system constitute of the government audit, society audit and internal audit ; the next we need to do is to undertake the information system auditing with the support of the network auditing and real time auditing, undertake the economic obligations auditing and performance auditing on the base of finance receipt and expenditure auditing ; the final mission is to harmonize with the international auditing conventions

    總的觀點是：關於我國國有企業審計監督，首先，在立法型審計體制下，應打破國家審計機關對國有企業審計的壟斷局面，建設由國家審計、社會審計、內部審計組成的審計監督體系，其次，以網路審計、遠程實時審計為依託，積極有效地開展信息系統審計，以財務收支審計為基礎，開展經濟責任審計和績效審計，最終實現與國際接軌。
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