我国国家审计体制改革研究述评

A Review of Research on China's National Audit System Reform

国家审计体制改革一直为审计理论界所关注和探讨,各种观点纷纷提出,大致可以分为改良观、立法观、双轨制、司法观和独立观五种。独立性问题是国家审计体制改革研究的关注点,但是对独立性含义的笼统使用使得独立性问题又成为研究的分歧点。国家审计体制改革应能同时满足政府和公众的审计需要,应从政治学和公共行政学等学科引入新的研究视角。

The national audit system reform has aroused general concern and discussion in auditing theory field. Various viewpoints have been proposed, which can be roughly divided into improved, legislative, double-track, judicial and independent views. Independence problem is the focus in the research of the national audit system reform, while the general use of it makes the problem of independence a reason of divergence in research. The national audit system reform should be able to meet the auditing needs of governments and the public. We should introduce new perspectives from the disciplines of politics and public administration.