发达国家审计发展及其对中国审计治理现代化的启示

The Development of Auditing in Developed Countries and Its Implications for the Modernization of Audit Governance in China

国家审计是国家治理的重要工具,是人类文明社会发展的重要政治成果。中国实现国家治理现代化战略,离不开国家审计治理现代化。实现中国国家审计治理现代化需要吸取发达国家审计发展经验。本文考察了国家审计立法型模式、司法型模式和独立型模式的代表国家英国、法国、德国等三国国家审计发展过程及其政治意义、国家审计的制度环境与运作机制,从发达国家审计发展经验总结其对中国国家审计治理现代化的启示。作为中国政府财政责任控制工具的国家审计,应当适应中国发展的社会历史条件,与中国制度环境协调,形成审计协同治理体系。

National audit is an important tool for national governance and an important political achievement for the development of human civilization and society.The modernization strategy of state governance in China can not be realized without the modernization of state audit governance.The modernization of national audit governance in China requires the necessary experience from the development of auditing in developed countries.This paper examines the development process,political significance,institutional environment and operation mechanism of national auditing in Britain,France and Germany,which are the representatives of legislative,judicial and independent models of national auditing,and summarizes the inspiration for modernizing national audit governance in China from the experience of developed countries.The national audit,as an instrument of financial responsibility control of the Chinese government,should be adapted to the social and historical conditions of China’s development,harmonized with the Chinese institutional environment,and form a collaborative audit governance system.