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最近,我应邀访问了日本会计检查院,考察了解了该机构的人事培训制度,现将有关情况介绍如下。 组织机构 日本会计检查院是独立的审计机构,形式上不隶属于行政部门和国会,但通过首相向国会报告工作。会计检查院的领导机构为审计委员会(检查官会议)。检查官会议由三名成员组成,这三名成员的任命,要经国会批准并征得天皇同意后由内阁发布,任期为7年。会计检查院院长从这三名成员中选举产生,由内阁任命。检查官会议是会计检查院的决策机构,讨论决定会计检查院所有重大事项,如制订会计检查院工作规则,确定审计计划,审计报告所反映的重要事项,人事任免等。
Recently, I was invited to visit the Japan Institute of Accounting Inspectorate to study and understand the institution’s personnel training system. The relevant information is as follows. Organization The Japan Institute of Accounting Control is an independent auditing body that is formally not affiliated with the executive branch and the parliament but reports its work to the National Assembly through the Prime Minister. The accounting inspectorate’s lead agency is the Audit Committee (Prosecutor’s Meeting). The Prosecutor ’s Conference is made up of three members. The appointments of the three members, to be approved by the National Assembly and with the consent of the emperor, shall be announced by the cabinet for a term of seven years. The chief of the accounting review board is elected from these three members and appointed by the cabinet. The Procurator’s Meeting is the decision-making body of the accounting inspection institute, which discusses and decides all the major issues in the accounting inspection institute, such as formulating the working rules of the accounting inspection institute, determining the audit plan, important items reflected in the audit report, and appointment and dismissal of personnel.