我国现实选择下的国家审计模式研究

我国行政型国家审计模式生成于特定历史时期,为发挥审计监督的职能起到了重要作用.但此种国家审计模式存在审计监督功效难发挥、审计经费得不到保证和审计报告透明度较差等明显缺陷和不足.为此,我国的现实选择是逐步实现由行政型审计模式向立法型审计模式转变,使国家审计从内部监督变为真正意义上的外部监督,最终形成具有中国特色的立法型国家审计模式.

The Research of National Audit Mode under the Realistic Choice in Our Country

The national administrative audit model in our country was generated in a particular historical period, which played an important role in supervising functions of audit. But this national audit mode has some defects and deficiencies that audit supervision functions are difficult to give play to, not funds for audit can not be guaranteed and the transparency of audit report is poor. Therefore, the realistic option is to gradually achieve the turning from administrative audit pattern to legislation audit pattern, from internal audit supervision into real external supervision and eventually form the national legislative audit mode with Chinese characteristics.