中美政策审计比较研究

发布时间：2018-02-27 14:22

本文关键词： 政策审计国家治理国家审计功能　出处：《审计研究》2017年05期 　论文类型：期刊论文

【摘要】：政策审计有利于提高国家治理能力,是国家审计服务国家治理水平和国家治理现代化的重要途径。中美两国审计机关都开展了政策审计,比较研究中美政策审计具有重要意义。两国国家审计都是根据各自国家治理体系特征,在服务国家治理的过程中得到发展。两国政策审计在审计机关定位、政策审计内容、政策审计方法等方面存在差异,这是由两国国家治理体系存在差异造成的。美国政策审计在审计机关定位、政策审计内容选择、政策审计方法等方面积累了丰富经验,推动了国家治理完善。借鉴美国政策审计发展经验,继续发挥我国政策审计自身优势,对我国政策审计发展具有积极意义。
[Abstract]:Policy auditing is conducive to improving the governance capacity of the country and is an important way for the state audit to serve the level of governance of the country and to modernize the governance of the country. Both Chinese and American audit institutions have conducted policy audits. It is of great significance to compare the policy audit between China and the United States. According to the characteristics of their respective national governance system, the two countries' national audit has been developed in the process of serving the country's governance. The policy audit of the two countries is located in the auditing institution and the content of the policy audit. There are differences in the methods of policy audit, which are caused by the differences in the governance systems of the two countries. The United States has accumulated rich experience in the orientation of audit institutions, the selection of policy audit contents, the methods of policy auditing, etc. It has a positive significance for the development of policy audit in our country, which promotes the improvement of national governance, draws lessons from the experience of American policy audit development, and continues to give play to the advantages of our country's policy audit.
【作者单位】：北京物资学院商学院;内蒙古财经大学会计学院;北京航天长峰股份有限公司;
【基金】：2015年国家社科基金后期资助项目“国家治理能力视角的国家审计功能理论研究”(15FGL007) 北京物资学院科技协同攻关“会计与治理”团队(2017GG08)资助
【分类号】：F239.4

【相似文献】