| 中英国家审计比较与借鉴 |
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| 引用本文： | 苏淑欢.中英国家审计比较与借鉴[J].广州广播电视大学学报,2004,4(3):33-37. |
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| 作者姓名： | 苏淑欢 |
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| 作者单位： | 广州市广播电视大学,广东,广州,510260 |
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| 摘 要： | 英国的国家审计具有悠久的历史，是近代审计的发源地。英国的王室财政审计制度早在13世纪就正式建立起来了，至今有770多年的历史。随着英国社会经济的发展，英国国家审计、社会审计、内部审计也得到长足的发展。本人获国家留学基金会资助在英国博尔顿大学(BOLTON INSTITUTE)进行高级访问学者期间，对中英两国的国家审计存在的差异进行比较，祈求利用他山之石，为我国审计的发展提供借鉴。
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| 关 键 词： | 国家审计 改造 英国 体制 审计范围 独立性 审计技术 审计机关 绩效审计 |
| 文章编号： | 1672-0385(2004)03-0033-08 |
The Comparative and Enlightenment of State Auditing with China and UK |
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| Su Shuhuan.The Comparative and Enlightenment of State Auditing with China and UK[J].Journal of Guangzhou Radio & TV University,2004,4(3):33-37. |
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| Authors: | Su Shuhuan |
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| Abstract: | The Government Auditing in UK is with very long history, and Uk is the place of origin of modern auditing. The Britain Royal Finance Auditing was set up formally in the earlyl3 century. It was 770 years from then. As the development of Britain's social and economy, the Government Auditing, the Social Auditing and the Internal Auditing have expanded from strength to strength in Britain. Analysing the difference of Government Auditing between China and UK, I hope and pray this article can enlighten and give an example to the Government Auditing of China. |
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| Keywords: | UK Government Auditing enlightenment |
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