随着国家经济建设的不断发展，审计环境也在不断的变化，这要求我们的国家审计理论也要与时俱进，并借此指导审计实践活动，切实履行好国家审计的重要职责。2008年3月，国家审计署审计长刘家义全面与系统地阐述了“现代国家审计是经济社会运行的‘免疫系统’”的理论。审计理论与方法它来源于审计实务工作，是对审计实务工作的概括和总结。我国国家行政型审计体制自建立以来，广大理论和实务工作者就围绕着现行国家审计体制的利弊、改革和完善等各个方面进行探讨和分析，这是对审计实务工作中遇到的困难和问题在体制原因上的反思。同时国家审计体制也是国家政体的重要的组成部分。本文在研究国外审计体制形成的历史背景的基础上，得出了审计体制改革的一些启示；分析了我国现行国家审计体制的特点、研究现状和缺陷，提出了改革我国国家审计体制的建议。
关键词：国家审计； 审计体制 ；审计体制改革
With the continuous development of national economic construction, the audit environment are constantly changing, which requires us to have times of national audit theory and practice to guide the audit, earnestly implement the important responsibilities of the state audit. March 2008, the National Audit Office Liu Jiayi a comprehensive and systematic exposition of the "modern state audit of economic and social operations 'immune system'" theory. Audit theory from audit practice and the way it work is the work of general audit practice and summary. China-based audit system of state administration since its inception, the majority of workers on the theory and practice surrounding the pros and cons of the current national audit institutions, reform and improve various aspects of such a discussion and analysis, this is the work of the audit practice problems and difficulties encountered in Reflection on the institutional causes. Meanwhile the National Audit System is also the national polity important part. This study abroad in the form of the historical background of the audit system, based on audit reform drawn some inspiration; analysis of our current national audit institutions of the characteristics, research status and defects, proposed to reform the country's national audit institutions of the proposal.
Keywords: National Audit; audit system; Audit System
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Keywords: National Audit; audit system; Audit System
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