国家审计体制之比较及改革重构

Comparing the national audit system and reform

对现行审计体制进行改革与重构，并借鉴国外审计体制经验进行审计体制创新。探索和选择新的审计体制已成为中国审计进入21世纪后所面临和必须解决的首要问题。

Reforming and rebuilding the modern audit systaem and innovate it use for reference the experience of foreign audit system. Exploring and choosing the new audit system is a prime question to be faced with and resolve in 21c.