government auditing 中文意思是什麼

government auditing 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。
  • auditing : 查帳，審計
  1. 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。
  2. 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。
  3. Necessary and respect of performance auditing of government investment project

    開展政府投資項目績效審計的必要性及著眼點
  4. 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。
  5. At the early development of our national interior auditing system, the government has no intention to interfere with the establishment of interior auditing system for the privately operated enterprises

    摘要在我國內部審計制度發展之初，政府無意干涉民營企業內部審計制度的建立。
  6. The government auditing supervision is to control the whole income and expenses of the government to make the government ’ s behavior that conducts financial transactions for the people can conform to the standard, be efficient and honest. in the mean time, it is a complex and comprehensive supervising system

    政府審計監督就是對整個政府收支活動進行約束，使得受眾人之託的政府為眾人理財的行為規范、高效、廉潔，它是一個復雜全面的監督體系。
  7. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  8. In “ national auditing office ’ s developing program from 2003 to 2007 ” issued by cnao, it says : “ performance auditing would be paid the same important attention as legality and regularity audit. performance auditing proportion in the whole government auditing work would be enlarged year by year, and the resources invested in it will reach a half of all the auditing investment ”

    我國國家審計署制定的《審計署2003至2007年審計工作發展規劃》中提出， 「實行財政財務收支的真實合法審計與效益審計並重，逐年加大效益審計份量，爭取到2007年，投入效益審計力量占整個審計力量的一半左右」 。
  9. In this paper, we think, first, during the start - up stage, village collective economy auditing should be predominated by agriculture section ( namely current auditing patterns ) ; second, during the stage of growth, village collective economy auditing should be predominated by the government ( namely near period reform target ) ; third, during the stage of sable development, village collective economy auditing should mainly adopt inner - auditing patterns, combination with society entrust audits ( namely long - term reform target )

    本文認為農村集體經濟審計的起步階段應當採用由農業主管部門主導的審計模式（即現行審計模式） ，其成長階段則應當由以國家審計主導的審計模式來推動（即近期改革目標） ，其穩定發展階段則應當採用集體經濟組織內部審計為主委託社會審計為輔的模式（即遠期改革目標） 。
  10. Management auditing and company government

    淺議管理審計與公司治理
  11. Performance auditing : an important approach to construct responsible government

    建設責任政府的重要途徑
  12. The role of american government auditor and enlightenment for china in performance auditing

    美國政府審計人員角色對我國績效審計的啟示
  13. In many developed countries, government performance auditing has been the main part of government auditing

    在一些發達國家，績效審計已經成為政府審計機關的主要工作。
  14. Today, there are four typical models of government auditing supervision in the world. they are legitimate model, judicial model, independent model and administrative model

    目前世界上存在著四種典型的政府審計模式，即立法型模式、司法型模式、獨立型模式和行政型模式。
  15. With the development and progress in social economy, politics and technology, modern audit function has greatly expanded in the fields of independent auditing, government auditing and internal auditing

    隨著社會經濟、政治和科技的發展，現代審計功能在獨立審計、國家審計和內部審計領域都有極大的拓展。
  16. Great changes have taken place in the scope of government auditing since 1940s. performance auditing has become the center of government auditing, and fiscal auditing is also emphasized. applying performance auditing or not is used to measure the efficiency of government auditing

    20世紀40年代以後，政府審計的范圍發生了很大變化，政府審計開始進入以政府績效審計為中心、政府績效審計與財務審計並存的現代審計發展階段，能否不失時機地選擇並接受政府績效審計成為衡量一國政府審計是否具有活力的標志之一。
  17. Research on the responsibility - seeking mechanism of government auditing

    建立和完善應對突發事件的危機管理機制
  18. Such serious results have led many countries in the recent 10 years to pay increasing attention to the participation of auditing, especially government auditing, in environment protection

    環境審計正是適應這一需要而產生的。由於環境審計產生時間較短，尤其是對我國來說，更是一個全新的課題。
  19. 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。
  20. To strengthen and improve the financial supervision system, it ' s necessary to establish various levels of supervisions involved with the government auditing, self - control of the institutions and direct of the society

    因此，這就需要研究包括官方監管、機構內控、行業自律和社會監督的多層次監管體系和加強國際銀行業監管的協調與合作，以達到建立和完善一國金融業監管的目的。
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