市场经济与我国审计模式的选择

MARKET ECONOMY AND CHOICEOF OUR COUNTRY'S AUDIT MODEL

从对我国审计历史的回顾、西方审计的发展中得出一个结论：审计的产生是基于经济监督的需要，审计的发展是由于生产力和经济关系的变革，审计模式和经济体制结构密切相联，结合目前的现状及我国经济的走势，我国审计必然要走国家审计、社会审计、内部审计三元主体的协同发展的道路。这样，才有利于审计监督体系的健全与完善，有利于解放生产力，为市场经济的发展服务。

Throush looking back to the history of audit in our country and the development of audit in west-ern countries, we have come to the conclusion in the artical, that audit results from the needs of eco-nomic-controlling, and it has been growing from the changing of the Productive forces and of eco-noinic relations. The model of audit is closely related to the structure of ecorcomic system.Tn our country , as an objective model of reforming economic system, market ecomomy, whichis entirely different from planned economy, has brought about great changee in many ways. Audit,an improtant national macro- controlled part, must be completely reformed as well , especially thesingie-structurred audit,for it is not suitable to the development of economy. And the poly -struc-tured audit,a new audit system, will be formed.According to the current situation and the trend of ecanomy, our country's audit will inevitallydevelop into three parts, including national audit, social audit, and internal audit, which coordinatewith each other, Only this way is favorabie to building a sound and perfect andit-controlled system,liberating the productive forces, and serving the develop ment of market economy.