我国国家审计体制问题研究

A Study on the National Audit System

审计体制是指机构设置与职权设置等的总称。本文在概述我国国家审计体制主要内容的基础上 ,分析了我国现行国家审计体制的特点和缺陷。笔者认为我国现行国家审计体制目前只能逐步完善 ,但最终必将由“行政型审计体制”向“立法型审计体制”转变。

Audit system consists of organization setup and stru ct uring functions and powers. On the basis of summing up main the content of the n ational audit system of our country, this text analyzed the characteristics and defects of the current audit system in our country. The current audit system can only be perfected progressively at present, but will be changed to “the legisl ation type” from “the administration type” finally.