审计法的理论与制度实现：以《审计法》的修正为背景-<artentek>电子书

　　　　

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审计法的理论与制度实现：以《审计法》的修正为背景

作者：胡智强

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国家审计是近现代国家治理不可或缺的内容。随着政府财政活动范围和国家治理体系的不断扩张，国家审计的职能向多元化发展并逐渐渗透到国家微观治理和市场经济领域，形成国家审计、内部审计和社会审计融合发展的局面，审计监督因而具有更加系统化的治理价值。

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