中美两国政府审计制度的比较与借鉴

我国政府审计制度创建于上世纪80年代初期,国务院和县级以上地方政府设立审计机关,在国务院总理和地方各级行政首长的领导下独立行使审计职权。美国为三权分立政治体制,国家审计长独立行使审计权。本文试就我国政府审计制度的特点、政府审计制度、政府审计规范体系、审计机关与行政、立法、司法机关的关系等,与美国政府审计制度进行比较,希望能对我国政府审计制度的健康发展有所裨益。

Comparison of China and US Government Auditing Systems and Its Enlightenment

China's auditing system was established at the beginning of 1980s. The auditing departments are set up at the State Council and local government organizations above county levels under the direct leadership of the Premier and local government leaders. US adopts division of power in its political system. The parliament has its own auditor-general who can exercise his auditing right independently, but the auditing department is affiliated to the parliament. This paper tries to make comparative study between China and US auditing system in the characteristics, the institutions, the standards, the relationships between auditing departments and administrative, legislative and judiciary departments, so as to promote the smooth development of China auditing system.