国家审计发展的阶段论

国家审计在其发展历程中,与审计环境的互动协调下,已经具有明显的阶段性特征。本文从审计内容的角度对国家审计的发展阶段进行总结,认为应分为萌芽阶段、财务审计阶段、财务审计与绩效审计并行阶段和问责审计阶段。这种阶段性划分在受托责任确立的前提下,随着民主政治的进程和公共行政模式的演变而日益彰显,反映了国家审计发展的不同历程,并在新的历史时期可能演绎新的内容。

Development Stage Theory on State Audit

Until now, state audit already had the obvious gradual characteristic in its development historical perpetual flow, interacting with audit environment. This article carries on the summary from the audit content's angle to state audit's development phase, propose that it should be divided into the beginning stage, the financial audit stage, the financial audit and the performance audit parallel stage and the accountability audit stage. This gradual division under fiduciary duty establishment premise, along w...