我国国家审计体制模式分析

国家审计作为经济监督形式,是对权力进行监督与制约的主要手段之一,在反腐败、维护公共财产和国家法纪等方面发挥了重要的作用,但目前国家审计职能作用的正常发挥受到了很大的制约,特别是体制上的制约。本文通过对行政型、立法型国家审计体制模式利弊的比较分析,提出了我国的国家审计体制应走＂立法型＂模式之路,并对如何构建提出了初步设想。

A Study on the Model of the National Audit System

As a form of economic supervision,national audit is one of the major ways of check and supervision to rights,and it plays an important role in combating corruption,protecting public properties and national laws.However,its function has been restricted,especially in system.The thesis analyzes the advantages and disadvantages of administrative and legislative models of National Audit System,and puts forwards that legislative model should be chosen in our country,as well as the design on how to construct the m...