我国政府审计的发展现状及未来展望

A Perspective of Chinese Government Audit and Its Future

政府审计是由政府审计机关代表政府依法进行的审计。本文通过对我国政府审计的主要内容的介绍,分析了我国政府审计的现状,提出了我国行政型政府审计体制存在独立性较差等问题,并结合国外政府审计的特点以及我国的具体国情,对我国政府审计的发展趋势做了展望。

Government audit is executed by audit institute of government. This article gives a description of the content of government audit in China, and analyses the problems such as the independence that exist in the system of government auditing. Compared and contrasted with characteristics of government audit abroad, this paper predicts the reform approaches of it.