中美政府审计比较研究及其对我国的启示

Chinese and American Comparison Research of Government Auditing and its Inspiration for China

我国政府审计研究相较于美国起步较晚,在许多方面还存在差距。本文试通过比较研究和规范研究相结合的方法,对中美政府审计多方面进行对比和分析,找出我国政府审计存在的不足,在借鉴美国政府审计的基础上进一步完善我国的政府审计,使其得到进一步发展。

Compared to the United States, China＇s government auditing research starts later. Therefore, the shortages are obvious in many aspects. This article attempts to carry out comparison and analysis by the methods of comparative research and normative research combination to Chinese and American government auditing, aiming to find out our shortcomings of government auditing and achieve great improvement on the basis of referencing American government auditing.