关于中国审计体制改革原则体系的问卷调查研究

The Construction of a Set of Principles for Government Audit Reform

中国现行的行政型审计体制自确立之日起就一直备受争议。在争议中人们提出了诸多不同的体制改革观点。为了有助于人们对这些改革观点进行比较、评价和选择,文章应用问卷调查法,提出了一套关于中国审计体制改革的原则体系并进行了检验。这套原则体系包括:改革应反映中国政治经济发展要求、应能够提高审计独立性和应具有现实可能性三方面内容。

The strengths and weaknesses of the current government audit system have always been hotly debated since its inception.People have put forward many approaches to reforming the system.In order to help compare,evaluate and choose from these approaches,we propose and test a set of three principles for such purposes through a questionnaire survey:(1)Government audit reform should reflect the requirements of the development of China's political economy;(2)it should enhance audit independence;and(3)it must be realistic and practical.