The Comparative Studies of Government Audit between China and European Countries

【摘要 (中文/英文)】 我国政府审计事业重建后,已风雨兼程的走过了20多年的发展历程。现行的审计体制,考虑了当时的历史条件和早期发展的需要,曾经为推动我国审计事业的全面发展和社会进步做出了巨大贡献。但是,由2005年的"审计风暴",我国审计事业发现了越来越多的问题。原来,随着社会主义市场经济的进一步推进,现行政府审计体制渐渐开始在许多方面都阻碍了审计机关职能的行使,我国审计体制迫切需要进行改革。在普遍比较赞同的"立法"审计模式中,对于我国实际情况而言,最理想的方式是建立双轨式的审计体制,加强人大对审计机关的监督,采取审计监督与舆论监督相结合、行政处理和司法处理相结合的做法;制订审计机关负责人任职资格和任免程序,并严格执行,发挥出应有的作用,以保障我国经济持续健康地向前发展。 同时,审计内容的改革也是不可缺少的,作者结合十七大提出的改善社会保障的思想,在社会保障审计方面提出新鲜的理论和方法。"社会保障"英文(social security)的字面意思就是"社会安全",由此可见社会保障与社会稳定密切相关。特别是对处于经济体制转轨和社会结构转型时期的中国而言,完善社会保障体系对于促进社会稳定意义十分重大。借鉴丹麦社...更多会保障审计的很多做法,由"上海社保案"揭示了我国社会保障审计中的重大问题点及应当注意的切入审查点,让我们更明白社会保障的重要性之余加强对其管理和监督。 本文采取理论与实际相结合,在理论研究的基础上,加以采访调查研究,从对审计质量的研究导出模型,并对其各影响因素加以分析,并借鉴国外成功改革案例,结合国内实际情况进行对比分析,考证审计体制选择,提出建立具有中国特色的立法型双轨制审计体制的观点。同时本文结合"上海社保案"中暴露出来的一系列问题,提出审计要点,并对地区社会保障中心进行采访,以对实务操作提出更有建设性的意见。 

 The government auditing has been developing for more than 20 years in my country. With the development of the social democracy constructing, the auditing modern, which was designed for the society 20 years before, is not suitable for the society nowadays any more. There are many places which had become the blocks of the government auditing performance. More and more experts had thinking about the revolution in the field of government audit system, and most of them agree with the modern of legislation system. However, considering the practice, it is preferred to contribute "dual-system" auditing department, relate the audit organ with people congress together, integrate audit supervising and public voice, which would make the audit organ can make the effect to insure the economic developing healthily and stably. At the same time, it is necessary to revolute the content of government audit. As the 17th people congress convention, people are more and more concerning with the social security, which is the guarantee of the society stable, especially to this turning point of China developing. From the "Shanghai social security Case" and Denmark Government Social security system, we should make research on it and find the check-point of auditing. This paper considered both the system and the content of government auditing, on the basis of thesis research and practice investigation, to get the conclusion of the direction of revolution, and more practicable suggestions.

【关键词 (中文/英文)】 政府审计; 审计体制; 审计内容; 改革模式

government audit; auditing system; the content of auditing; revolution modern