中日政府审计的差异性及其启示  

The Difference of Government Audit between China and Japan and Enlightenment

作　　者：桑亚伦 叶战备[1] SANG Yalun;YE Zhanbei

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《商业经济》2024年第5期160-163,共4页Business & Economy

基　　金：国家社会科学基金项目:数据主权背景下的政务数据协同治理体系研究(20BZZ090)。

摘　　要：中日作为世界经济中不可或缺的两名重要角色,两国的政府审计体制各具特色。通过对中日两国政府审计的主要特点进行分析,比较两国在审计演进历程、审计体制、审计机构配置、审计信息公开四个方面的差异,分析两国审计制度的优势和我国政府审计有待提高的地方,从而获得我国政府审计未来发展方向的启示。As two indispensable actors in the world economy,the government audit systems of China and Japan have their own characteristics.The study analyzes the main characteristics of government audit in China and Japan,compares the differences between the two countries in four aspects of audit evolution,audit system,audit institution configuration and audit information disclosure,analyzes the advantages of the two countries'audit systems and the areas to be improved in China's government audit,so as to obtain enlightenment on the future development direction of China's government audit.

关 键 词：政府审计 差异性 中国 日本 

分 类 号：F239[经济管理—会计学]