問責審計與腐敗治理

Translated title of the contribution: Auditing, Accountability, and Anti-corruption in China

公婷

    Research output: Journal Publications and ReviewsRGC 22 - Publication in policy or professional journal

    Abstract

    審計是建立財政監督問責機制的必然要素甚至是前提條件。審計問責進而有助於政府的財政管理和廉政建設。然而,儘管審計對於問責有本質的、必然的意義,這種必然性本身並不能構成問責制。“問責”所依賴的是公正的原則、可行的目標、合理的體制和有效的程序之結合。
    Translated title of the contributionAuditing, Accountability, and Anti-corruption in China
    Original languageChinese (Traditional)
    Pages (from-to)69 - 84
    JournalJournal of Public Administration
    Volume3
    Issue number2
    Publication statusPublished - 2010

    Cite this