【摘要】 预算审计是纳税人监督政府的“制度装置”,其基本职能在于为立法机关和纳税人监督政府经济行为提供信息。从“经济人”前提出发,本文分析了近几年有关预算审计体制改革的各种不同观点,比较不同思路,结合新的预算法论证“立法型”审计体制改革的必要性和改革的渐进性。更多还原

【Abstract】 Budget audit is a systematic device for taxpayers to supervise the government and its basic function is to provide the information for the legislators and taxpayers to supervise the government’s economic action. Based on the hypothesis of Economic Person,the paper first analyzes all kinds of viewpoints in this regard recently,and then compares the different ways of thinking,and finally emphasizes the necessity of gradual legislature-oriented reform in accordance with the Budget Law.更多还原