我国国家审计模式重构的探讨

A Discussion about Restructuring the State Auditing Modal in China

我国的国家审计属于典型的行政模式 ,即各级审计机关隶属于各级政府 ,地方各级审计机关受双重领导。随着我国政治经济体制改革的深入 ,现有的审计模式在许多方面都阻碍了审计机关职能的行使和审计目标的实现 ,审计独立性得不到充分保证 ,因此 ,针对现行审计模式的缺陷 ,应改革我国现行的国家审计模式 ,逐步建立立法型审计模式。

As a typical administrative modal, China's present state auditing, to a large extent, hinders the functioning of the auditing institutions and the obtaining of the of auditing objectives while an independent auditing is not guaranteed. In order to overcome the drawbacks, the present state auditing modal should be reformed and a legislative modal of auditing system should be gradually set up.