推进法制建设，加速改革我国政府审计模式

本文论述了世界各国政府审计的发展模式和特点以及我国政府审计模式的现状,分析了改革我国政府审计模式的动因、社会条件与法律基础,提出了我国政府审计模式的改革思路:强化垂直管理系统;建立以审计为主体的监督制约机制;形成预防为主的宏观监督调控体系。

To Promote the Development of Legal System and Speed up Reform of Government Audit Mode

This article discussed the development of international government audit mode and the present condition of our government audit mode. This article also analysized the reform motive, social condition and legal basis of our government audit. Furthermore, the writer gave the ideas of government audit mode reform. Firstly, government should strengthen upright management system. Secondly, government should establish supervisory system mainly based on audit and tridimensional interacting system. Thirdly, government should set up macro-supervisory control system mainly based on defence.