关于我国审计体系结构的分析

受不同产权分割的影响，审计体系形成了三元化的结构。在我国，国家审计、民间审计常常出现超越产权行事的现象，损害了审计体系的秩序；依附于产权的审计主体的差异，在产权的影响下表现出鲜明的个体特征；尽管政府的干预可促成紧密型结构的审计体系，提高了审计体系运行的效率，但受市场调节的审计体系，最终必然走向分散化。

With the influence of equities’segmentation,auditing system’s structure become trinal.In China the government audit and CPA audit often exceed equity so that they demolish the auditing system’s orders;because of the influence of equity,the differences of auditors attached to equity show conspicuous personality;though government’s intervention can help to establish compact auditing system and improve it’s efficiency,the auditing system controlled by market is doomed to be scattered in the end.