我国《审计法》修订路径及其启示

从国际上来看,政府审计由财务审计向绩效审计和责任审计扩张正成为一种潮流。我国政府《审计法》修订源于政府的转型和加强对公权运行监督的需要。《审计法》修订的路径选择揭示公法修订要有充分的理论储备、广泛的社会互动和科学的成本效益分析。

The Implications of Amendment of Chinese Audit Law and Its Path Choosing

From abroad,the essence of Government Auditing has shifted from financial Auditing to performance auditing and accountability auditing.The amendment of Chinese government audit law meets the demand of the transition of governments and strengthening the supervision of administrative rights.The path selected to amendment government audit law implies that the amendment of public law depends on deepening theory research,wide society interaction and scientific analysis of cost-benefit.