台湾审计制度的演变及其启示  

Developments of Taiwan Auditory System and its Revelation

作　　者：余冬梅[1,2] 胡智强[2] 

机构地区：[1]安徽大学,安徽合肥230031 [2]南京审计学院,江苏南京210029

出　　处：《铜陵学院学报》2011年第4期49-51,68,共4页Journal of Tongling University

基　　金：江苏高校优势学科建设工程资助项目(审计科学与技术)PAPD(AST);安徽省哲学社会科学规划基金项目<法治视野中的国家审计权研究>(编号:AHSKF07-08D10)成果

摘　　要：台湾的审计制度在借鉴英美法系审计制度的优点的同时,形成了独具特色的审计监察化审计模式,中央与地方的审计机关都独立于行政系统之外,审计机关属于监察又独立于行政。台湾审计制度的整体变革,适应了快速变迁的社会情势与风险社会对审计制度构成的挑战,推进了政府法治的进程。我们应当借鉴其可取之处,形成合乎我国实际情况的审计体制与制度,提升反腐倡廉效果,提高政府效能。While Taiwan＇s auditory system benefits from the advantages of British and American auditory system,it has formed its own characteristic supervising auditory model —— while central and local auditory units are independent of administrative system,auditory units are part of supervising system and independent of administrative system.The reform of Taiwan auditory system adapts to the challenges posted by ever-changing social situation and social risks,thus promotes the development of government constitutionality.We should make use of its advantages to form an auditory framework and system suitable to our country so as to promote anti-corruption and increase governmental efficiency.

关 键 词：国家审计 审计体制 台湾地区 

分 类 号：F239.2[经济管理—会计学]