我国国家审计模式重构的探讨

On the Re-construction of the Audit Model 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的行政系统 ,地方各级审计机关受双重领导。随着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 ,本文试针对现行审计模式的缺陷 。

Our government auditing pattern belongs to the administration pattern. That is to say, auditing organs belong to the government administrative system at all levels and local auditing organs accept the dual leadership .With the depth of political and economic reforms ,the current auditing pattern hinders the exercise of the auditing organ's functions and the achievement of the auditing objectives at many aspects. And the independence isn't fully guaranteed. So the author try to put forth the new ideal about it .