Comparison of Chinese and foreign national audit terms of reference and inspiration.docVIP

 PAGE \* MERGEFORMAT 13 Comparison of Chinese and foreign national audit terms of reference and inspiration Implementation of a market economy, the world’s countries, both capitalist market economy or a socialist market economy. Without exception, have national macro-economic management. National Audit as the macroeconomic management of the monitoring and information feedback is playing an increasingly significant part of role. and the market economy from foreign practice, the government has not given up the control and intervention in the economy, and this control and interference with the market economy is constantly reinforced. U.S. General Accounting Office (GAO) in recent years, the macroeconomic concerns, and achieved remarkable results, GAO 2003, the U.S. taxpayer to 354 billion dollars in measurable financial benefits. In response to growing tension in the fiscal deficit, GAO has started long-term financial prospects of government attention and understanding. simulates the operation of the federal budget and economic interaction, trying to measure the fiscal potential accidents. In order to ensure the long-term stable development of the German economy, based on the rationality of the Court of Auditors, Germany, economy, conservation principles and the German economic situation and market conditions, the number of treasury bonds, the type of budget proposals to parliament, national audit recommendations for bonds contributed in restoring the national economy. State Audit in macroeconomic management can be made remarkable achievements, and its close ties with the mandate. Audit terms of reference for the audit function to create a sufficient condition to play. “Stones from other hills, can learn” to better improve our audit system, the following brief introduction to the United States, France, Germany and the audit of the three countries and with China’s comparative terms, in order to give full play to the role of national audit to cr