【摘要】 政府审计独立性直接关系到政府审计监督权威和政府治理效果。对美英两国政府审计外部监督机制进行引介和解读,希望对我国政府审计外部监督机制的建立和健全有所启示。更多还原

【Abstract】 The independence of government audit has a direct bearing on the authority of government auditing supervision and the effect of governance.In this paper,the external oversight mechanism of Britain and US federal government audit is introduced and interpreted in order to establish and improve the external oversight mechanisms of government audit in China.更多还原