摘要(Abstract)：
当前中国面临着严峻的腐败形势,中国的国家审计法律制度自20世纪80年代确立以来在反腐败斗争中发挥了重大的作用。作为一项高效、低成本的反腐败举措,其不仅能够预防、揭露和惩治腐败,还能实现公共资源的有效配置。当前必须加强审计机构的独立性,拓展经济责任审计以及专项审计的范围,完善有关审计问责制度、审计公告制度等,以进一步发挥国家审计的反腐败功能。
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作者(Author): 何新容;
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