解析跨入21世纪的中国审计创新

China's Auditing Innovation in the 21st Century

跨入21世纪的中国审计监督体系将面对更大的外部竞争压力,深化改革、重塑新型的审计监督体系,是现实和必然的选择。国家审计的改革要把握重点,改进审计手段和方法,实现审计体制的创新。注册会计师审计应加强行业管理,提高人员素质,柘宽业务范围,真正实现脱钩改制。内部审计应转变观念,拓宽内审领域,加快职业化进程。

In the 21st century, China's auditing supervisory system will be undertaking even more pressure from outside competition, which call in for the deepened reform to restructure this system. It is an inevitable and realistic practice. The key points in this task lies in the innovation of auditing means approaches and system.