苏ICP备112451047180号-6
摘 要
本文在借鉴已有研究结果的基础之上，选取政府审计体制为研究对象，以期我国政府审计职责的履行更加完善，从而更充分地发挥我国政府审计的积极作用。本文首先对我国政府现行的审计体制进行论述，阐述该体制存在的问题，并分析产生这种问题的原因。其次，阐述西方国家政府主要的审计模式，立法型审计模式，司法型审计模式，独立型审计模式，行政型审计模式。最后，提出完善我国现行政府审计体制的对策和可行性建议。
关键词：政府审计；审计体制；审计模式；对策
Abstract
Current auditing system is selected as the research objective in this article in reference on the basis of existing research results， the author hope that our government audit department can fulfill their responsibilities more perfect， so that it can play a positive role in our government audit. Firstly， we discuss current government audit system and find some auditing problems that we have to face. we also analysis government audit problemˊreason. Then we discuss national audit system model， such as legislative audit mode， judicial audit mode， independent of the type of audit mode， administrative audit mode. Finally， proposing a series of countermeasure and suggestion that consummates our country present local authority audit system.
Key words: government audit; audit system; audit mode; countermeasure