论我国政府审计对象的主要内容和审计方法

Main Content and Measures for the Governmental Audition of China

市场经济条件下政府作为国家社会管理者和市场经济主体的双重身份客观上要求政府审计必须强化独立监督者的作用,正确地定位政府审计的对象。文章认为在市场经济条件下我国政府审计的基本对象是财政审计和领导干部任期经济责任审计,并就它们的具体内容和方法进行了讨论。

The government has double status of country social manager and principal part of the market economy under the condition of market economy, thus the governmental audition should strengthen the independence and correctly orient the audition objects. This paper concludes that the essence objects of Chinese governmental audition are the financial audition and economic accountability of the leaders during their tenures, and discusses their concrete contents and measures.