对我国现行审计体制的缺陷及改革的思考

Defects of the Current Audit System in Our Country and Thoughts of Reform

我国现行审计体制属于行政型模式,随着市场经济的发展和改革开放的进一步深入,审计环境发生了深刻的变化。由于审计立法的原因,导致双重领导、审计资源配置不合理等缺陷日渐显露,影响了审计监督的独立性和权威性。笔者提出应该将我国现行审计体制改为立法型模式。

The current audit system in our country is the administrative model.With the development of the market economy and the depth of reform and opening,audit environment has changed a lot.Due to audit legislation,defects such as double leading and unreasonable resource allocation become more and more obvious,and affect the independence and authority of audit supervising.The author proposes that it should change the current audit system to the legislative model.