美国“进步时代”审计制度改革的启示——兼议寻租治理中的国家审计制度改革  

Experience and Enlightenment of American “Progressive Era” Audit System Reform——Related Country Audit System Reform in Rent-seeking Governance

作　　者：靳思昌[1] 

机构地区：[1]许昌学院管理学院

出　　处：《财会通讯（上）》2016年第6期112-115,共4页Communication of Finance and Accounting

基　　金：2016年度许昌学院科研基金资助项目(项目编号:2016105)阶段性研究成果

摘　　要："进步时代"是美国历史上具有极其重要意义的一段历史时期。这段时期,美国经济在实现工业化、城市化的过程中,出现了一系列寻租现象,引发社会公众的强烈不满。一些进步人士采取了一系列对策措施尤其是审计制度改革,有效治理了寻租,使国家走上了正轨,为后期"罗斯福新政"的实施奠定了基础。本文在分析"进步时代"审计制度改革的基础上,提出了对我国审计制度改革的经验启示。'Progressive era' is an important period in the history of the United States. During this period, American economy realized industrialization and urbanization. But there had been a series of rent-seeking phenomenon, which caused the public's strong dissatisfaction. Under this situation, some progressives took a series of measures such as audit system reform. This governed the rent-seeking, made the country on track and laid the foundation for the later 'Roosevelt's New Deal'. This paper analyzes the audit system reform during the 'progressive era' and puts forward the enlightenment to the reform of China's audit system.

关 键 词：进步时代 寻租 预算制度 国家审计 

分 类 号：F239.221[经济管理—会计学] F239.271.2[经济管理—国民经济]