论我国地方审计体制改革

On Local Audit System Reform in Our Country

我国国家审计体制诞生于计划经济体制背景之下,存在明显的缺陷和不足。国家审计体制改革应以中央审计机关改革为先导 ,地方审计机关跟进但不完全模仿。地方审计体制改革的侧重点为 :理顺上下级审计机关的责权关系 ,完善地方审计机关的领导关系、隶属关系、报告关系和经费关系 ,构建审计抗干扰机制 ,增加审计结果的透明度。

Our state audit system came into being under the background of planned economic system. There are obviouse defects and shortcomings in it. The central audit organ reform should be the guide of the state audit system reform. Local audit organs should follow it but not mode it completely. The stresses of local audit system reform are to deal with properly the relation of right and responsibility between the higher and lower authorities of audit organs ,perfect the relations of leadership, relations of subordination, relations of report and relations of funds, construct the audit mechanism of anti-interference, and increase the transparency of audit results.