美英国家政府审计外部监督机制及启示  

The External Oversight Mechanism of Britain and US Federal Government Audit and its Reference to China

作　　者：周长信[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《经济问题》2009年第3期119-121,共3页On Economic Problems

基　　金：国家审计署课题"国有企业经济责任审计评价指标体系研究"(07SJ03002)的阶段性研究成果

摘　　要：政府审计独立性直接关系到政府审计监督权威和政府治理效果。对美英两国政府审计外部监督机制进行引介和解读,希望对我国政府审计外部监督机制的建立和健全有所启示。The independence of government audit has a direct bearing on the authority of government auditing supervision and the effect of governance. In this paper, the external oversight mechanism of Britain and US federal government audit is introduced and interpreted in order to establish and improve the external oversight mechanisms of government audit in China.

关 键 词：政府审计 监督机制 同业复查 

分 类 号：F239[经济管理—会计学]