Study of Government Auditing Structure

本文是关于政府和地方政府外部公共审计的理论和制度研究。并对国外和我国的相关情况进行了研究。近年来，我国人民群众和纳税人强烈要求政府和地方政府履行税收或公共资金使用的公共责任。不过，我们并没有其他国家已确立的普遍接受的政府审计准则。因此，本文对我国应建立的政府审计准则框架进行了研究。

This is a theoretical and institutional study about an external public audit for governments and local authority. It also studied about some foreign countries and our country inclusively. Recently, people and tax payers in our nation have strongly demanded perform the public accountability of use of tax or public money for the government and local government. However, we do not have generally accepted government auditing standards which have already been established in other countries. Therefore, a framework of government auditing standards which should be established in our country was studied in this research.