审计环境新变化及国家审计应对措施

New Changes of Audit Environment and Countermeasures of State Audit

加入WTO,中国审计环境发生了变化,国家审计会受到影响。为此 ,须采取以下对策。适应环境变化 ,探索国家审计模式的改革。围绕公共财政资金开展审计工作 ,实现审计监督重心的转移。探索开展绩效审计的路子 ,实现国家审计目标侧重点的转移。加强审计法制工作 ,形成一个适应WTO的审计法律法规保障体系。

The environment of our audit has changed after China entered into WTO. It influences our state audit. So we should take some measures as follows:to suit changes of environment, to explore pattern reform of state audit; to launch audit work round public financial funds; to bring about center transfer of audit supervision; to explore the way of launching achievement audit, to bring about target stress transfer of state audit;to strengthen audit legal work, to form safety system of audit law and regualtion suitable to WTO.