The Comparative Studies Of Government Audit Between China And European Countries

The government auditing has been developing for more than 20 years in my country. With the development of the social democracy constructing, the auditing modern, which was designed for the society 20 years before, is not suitable for the society nowadays any more. There are many places which had become the blocks of the government auditing performance. More and more experts had thinking about the revolution in the field of government audit system, and most of them agree with the modern of legislation system. However, considering the practice, it is preferred to contribute "dual-system" auditing department, relate the audit organ with people congress together, integrate audit supervising and public voice, which would make the audit organ can make the effect to insure the economic developing healthily and stably.At the same time, it is necessary to revolute the content of government audit. As the 17th people congress convention, people are more and more concerning with the social security, which is the guarantee of the society stable, especially to this turning point of China developing. From the "Shanghai social security Case" and Denmark Government Social security system, we should make research on it and find the check-point of auditing.This paper considered both the system and the content of government auditing, on the basis of thesis research and practice investigation, to get the conclusion of the direction of revolution, and more practicable suggestions.