Lastly, some suggestions for improving the auditing and supervisory of the state natural funds management are presented.
本文对改进我国纵向科研经费的审计监察提出了建议。
参考来源 - 纵向科研课题经费审计监察的现状及改进·2,447,543篇论文数据，部分数据来源于NoteExpress
Supervisory audit system is of great importance in the enterprise auditing system in west developed countries, and has a roll to restriction mechanics of manager.
公司监事审计在西方一些发达国家的企业审计制度中占有重要地位，在对经营者的约束机制中起着重要作用。
However, the inconsistencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle.
由于独立性概念的不一致及其所导致的运作与执行的不一致，使得对独立性的监管陷入一种不可自拔的恶性循环之中。
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