日本政府审计制度及其对中国的启示

中日两国是一衣带水的友好领邦,同时也是亚洲极具影响力的两个政治经济大国,近几十年来日本在政府审计方面取得了一定的进展,形成了自己鲜明的特色。本文试图通过对日本政府审计制度基本情况的介绍,分析日本政府审计的主要特点与发展动向,比较中日两国审计制度在独立性、方向性、技术性和透明性等方面的不同之处,为不断完善的中国政府审计制度提供参考建议。

Analysis of Japan Government Auditing and Its' Inspiration to China

China and Japan are close neighbors separated by only a strip of water,and they are two countries that have great influence over politics and economic in Asia as well,during these decades of years Japan who has achieved some improvement and has formed a distinct feature in government auditing.The aim of this thesis is trying to afford reference advice to improve China government auditing system continually by introducing the history and basic condition of Japan government auditing systems and comparing thei...