【正文】 這種方式能同時滿足政府需要和保持強(qiáng)勁的經(jīng)濟(jì)控制中國立法機(jī)關(guān)將越來越強(qiáng)化預(yù)算審計。因此，在目前的政治氣候下實(shí)施這一做法可能會削弱政府的經(jīng)濟(jì)管制和對政府和立法機(jī)關(guān)重大重組的要求，缺乏實(shí)用性和可行性。此外，政府的 審查意味著許多問題沒有披露，它已被證明難以擴(kuò)展的“審計風(fēng)暴”到地方審計部門。正是這種政府審計才會對審計獨(dú)立性產(chǎn)生最大的需要。 改革和總結(jié) 我們進(jìn)行了面談，以便在 2021 年理解和評估目前中國政府審計系統(tǒng)，并確定一個合理的，可行的改革制度。為人民服務(wù)在本質(zhì)上和人民代表大會的政府在外觀上是一種政府審計辦公室在現(xiàn)行制度下的必然選擇。因此，審計人員面臨的不僅是財政部門，而是政府總部。這是由一個受訪者，一名副主任，省級政府審計辦公室干事的發(fā)言反映：困難在于審計機(jī)關(guān)在執(zhí)行財政預(yù)算審計面臨的真正的巨大的壓力，因 為財政和金融權(quán)力安息在中區(qū)政府合署手中。如果政府決定了審計報告的內(nèi)容，預(yù)算審計是政府的“自我檢查”之功效。 我們的受訪者有些人還提到，在預(yù)算審查，因為實(shí)際上并沒有涉及審計的財務(wù)責(zé)任和政府及其政府總部的性能，這是不可避免的，許多大問題被忽略或忽視，特別是有關(guān)政府或 CGOs 自己。如果我們在審計過程中發(fā)現(xiàn)的問題或由高級別官員作出錯誤的決定，我們寧 愿不予以披露。審計是只適用于在一個較低的水平層次的政府單位。因此，沒有對審計報告的權(quán)威性和透明度的保證。他們甚至要求審計機(jī)關(guān)直接刪除違反規(guī)定的審計報告大問題。 CGO 政府的副市長在接10 受采訪時評論說：審計報告按照政府的安排，但這并不一定表示政府 將防止審計問題披露。 我們認(rèn)為，如果審計僅僅滿足政府的需要，或者如果政府審計發(fā)揮作用，支持政府工作為政府 審計實(shí)現(xiàn)其主要目標(biāo)，那么，有限的審計獨(dú)立性問題是比較片面的。由政府指導(dǎo)的一個部門，審計機(jī)關(guān)如何能從政府或行政政府官員的干預(yù)中獨(dú)立工作？這是不可避免的結(jié)果。在審計發(fā)現(xiàn)的問題時，與審計結(jié)果公開，這些審計規(guī)劃，培訓(xùn)和審計人員的任命，對審計任務(wù)的決心具有強(qiáng)大消極影響。因此，“審計風(fēng)暴”已加深了對政府審計改革必要性的認(rèn)識。此披露和曝光的問題備受媒體的關(guān)注，“審計風(fēng)暴”一次也由此而來。雖然審計署的缺乏獨(dú)立性一直是公司成立以來的問題，這個問題正在創(chuàng)造出越來越多的創(chuàng)造了電流，因為問責(zé)的政治環(huán)境日益引起了立法機(jī)關(guān)和納稅人的關(guān)注。政府審計中存在的問題主要源于其下的行政機(jī)構(gòu)（國務(wù)院）的直接控制之下。在雙重領(lǐng)導(dǎo)體制下，為省政府審計署，審計署的審計和監(jiān)管提供指導(dǎo)和監(jiān)督，而省政府提供資源和演習(xí)人員控制。 按照中華人民共和國 1982 年憲法規(guī)定，國家審計署（ NAO）作為國務(wù)院的部門成立于 1983 年。s interests and requirements first, since the government is its direct “boss”. To serve the government in essence and the people39。s “selfinspection”. The Constitution (PRC, 1982) empowers the CGO with respect to both auditing and financial matters. However, in many local governments, the CGO holds the financial decisionmaking powers while the deputy CGO is delegated to take charge of auditing. This situation might make it more difficult for the audit office to monitor fiscal and financial activities of the government and its CGO simply because the deputy39。s congress, this problem of a lack of independence and transparency has aroused increased concerns. Since the Constitution (PRC, 1982) and the Audit Law (PRC, 1994a) lack clear and rigid rules on the disclosure of audit results, the content and degree of disclosure in the current auditing system are determined and censored by the government39。s congress, then the control relationship between the audit office and the government bees a severe problem. An immediate consequence of the lack of audit independence is that the audit report may no longer possess objectivity and fairness and it is therefore less likely to gain the trust and acceptance by the people39。s lack of independence has always been a problem ever since its establishment, this problem is creating increasing tensions in the current political setting because of the accountability needs of the legislature and taxpayers. The accountability relationship between the government and the legislature is promised by the fact that the auditor is not independent of the government. Notwithstanding these problems, the NAO has stepped up the level of public disclosure of audit findings in recent years. In 2021, the NAO for the first time disclosed to the public that serious financial problems existed in four ministries of the central government. This disclosure and the problems exposed attracted much media attention and the phrase “Audit Storm” was used to refer to the disclosure and the issues raised. This “Audit Storm” continued in 2021 and 2021 when the NAO in its annual report disclosed the serious illegal acts in other ministries of the central government. However, although this storm has been useful in drawing attention to some of the problems that had occurred, the level of audit independence means that only a small percentage of the total were exposed. Also, even where problems are exposed, this does not ensure that the same problems will not recur. Thus, the “Audit Storm” has heightened the awareness of the need for government auditing reform. 2. Perceived problems of the current government auditing system Most interviewees believed that the current problems of government auditing have their origins in its relation to the government, ., the NAO is in effect an internal auditing department under the government39。s Republic of China went through a series of major mass political movements which left it extremely isolated from the rest of the world, especially capitalist cou