1、 中文 4010 字 本科毕业论文（设计） 外 文 翻 译 题 目 政府审计公告制度的现状分析及其对策 专 业 会 计 学 外文题目 Government auditing in China: Problems and reform 外文出处 Government auditing in China: Problems and reform N. incorporating Advances in International Accounting 2008， (24)： 119-127 外文作者 杨 寿昌，贾森泽忠孝，莫里斯彭德尔伯里 1 原文 ： Government auditing in
2、 China: Problems and reform 1. Introduction For 30 years after its foundation in 1949, the Peoples 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 countries. At the brink of a total economic
3、collapse, China shifted its focus to economic development, began market-oriented economic reforms, and adopted an open-door policy in 1978.3 These changes revived both government auditing and independent auditing , which had been replaced by other monitoring mechanisms in the 1950s. As required by t
4、he 1982 Constitution of the Peoples Republic of China (PRC, 1982), the National Audit Office (NAO) was set up in 1983 as a department of the State Council. In addition, regional audit offices were also set up as departments of provincial, municipal and county governments. A regional government audit
5、 office is under the leadership of both the government audit office at a higher level and its supervising regional government. For example, the audit office of a provincial government is subject to the joint leadership of the NAO and the provincial government. Under the dual leadership system, for a
6、 provincial government audit office, the NAO provides auditing and regulatory guidance and monitoring while the provincial government provides resources and exercises personnel control. In addition, the NAO operates a network of branch offices in central government ministries and very large municipa
7、lities to audit various government departments, agencies, state owned enterprises under the control of the central government, and their associated institutions. These branch audit offices located in ministries and very large municipalities are under the direct leadership of the NAO. Although this g
8、overnment audit system has made significant contributions toward Chinas economic reform and opening up to the world in the past 20 years (Chinese Auditing System Research Group, 1999), it also suffers from the lack of audit independence. The existing problems of government auditing mainly stem from
9、2 it being under the direct control of the executive body (the State Council). Under this system, various government departments and officials can, both theoretically and practically, interfere with government auditing, thus weakening the objectivity and fairness of the audit. However, the peoples c
10、ongresses at various levels have begun to attach significant importance to, and make increasing use of, the audit report. At the same time, more and more taxpayers have begun to pay attention to how their money is used by the government. While the NAOs lack of independence has always been a problem
11、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 compromised by the fact that the auditor is
12、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 2003, the NAO for the first time disclosed to the public that serious financial problems existed in four ministries of the central government
13、. 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 2004 and 2005 when the NAO in its annual report disclosed the serious illegal acts in other ministries of
14、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
15、 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, i.e., the NAO is in effect an internal auditing department under the governments direct control. The following paragraphs elaborate the main problems identified in the interviews. 2.1. Lack of audit independence The majority of our interviewees acknowledged some direct or indirect
