中国国家审计：问题与改革--一次问卷调查的综述

Government Audit in China: A Summary of a Questionnaire Survey of Issues and Reform

为深化国家审计问题研究,我们在全国范围内进行了一次问卷调查。本文是对此次问卷调查所作的概述,包括调查背景、调查内容、调查对象、调查规模、调查实施、调查数据统计分析、调查结论等方面。调查发现:答卷者对中国国家审计的现行行政型定位和体制弊端有较为明确、一致的认识;改革现行审计体制是大多数答卷者的意见;改革观点极不统一,但相对而言,"立法论"更容易得到各方面比较一致的认同。

To deepen government audit research, the authors carried out a questionnaire survey of government audit issues and reform in China. This paper summarizes the survey by covering the background and administration of the survey, describing the data analysis, and outlining the main results. The survey findings show that the respondents consider the current government auditing system as an administrative organ with some significant deficiencies. The majority of the respondents advocate reform. While opinion was divided, the legislature - oriented reform approach obtained most support.