对中国国家审计未来定位问题的探索.pdf

Abstract
Abstract
The duties of state audit are ruled by the law,the administrative authorization or
the contract and so on. When objective conditions change,the duties of state audit
should also be adjusted when necessary. Only by adjusting the responsibilities of our
state audit promptly and finding the accurate orientation,can our state audit effectively
exercise its power of supervision , serve for the party’s and government’s
decision-making in the system of macroscopic economy,play an important role in our
socialist economic construction and social development. Firstly,this paper analyzes the
external demands of the re-orientation of our state audit through three external
environment factors which are respectively the demands of political environment,the
requirements of law environment and the demands of economic environment.
Secondly,the paper analyzes the internal demands of the re-orientation of our state audit
through the existing problems in six aspects of our state audit at present,that is,audit
basis, orientation of audit target, audit personnel, audit way, audit risk, audit system and
so on. Thirdly,the paper specifically introduces advanced experience and the procedure
of the overseas state audit and analyzes the five differences between our state audit and
the overseas audit .The differences lie in audit environment,audit idea,audit pattern,
audit management,audit methods and techniques. From this the author proposes his
own point of view: In the future we can’t copy the advanced experiences and procedures
of the overseas state audit without any discrimination. We must realize the disparities,
learn something advanced and practice in accordance with our national conditions. We
should create a modern and scientific audit way which not only has Chinese
characteristic but also conforms to the international convention. In the future our
national audit will be supposed to follow the “3+2” pattern. It means “