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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GovernmentauditinginChina:Problemsandreform外文出处《GovernmentauditinginChina:Problemsandreform》[N].incorporatingAdvancesinInternationalAccounting2008，(24)：119-127外文作者杨寿昌，贾森泽忠孝，莫里斯彭德尔伯里原文：GovernmentauditinginChina:Problemsandreform1.IntroductionFor30yearsafteritsfoundationin1949,thePeople'sRepublicofChinawentthroughaseriesofmajormasspoliticalmovementswhichleftitextremelyisolatedfromtherestoftheworld,especiallycapitalistcountries.Atthebrinkofatotaleconomiccollapse,Chinashifteditsfocustoeconomicdevelopment,beganmarket-orientedeconomicreforms,andadoptedanopen-doorpolicyin1978.3Thesechangesrevivedbothgovernmentauditingandindependentauditing,whichhadbeenreplacedbyothermonitoringmechanismsinthe1950s.Asrequiredbythe1982ConstitutionofthePeople'sRepublicofChina(PRC,1982),theNationalAuditOffice(NAO)wassetupin1983asadepartmentoftheStateCouncil.Inaddition,regionalauditofficeswerealsosetupasdepartmentsofprovincial,municipalandcountygovernments.Aregionalgovernmentauditofficeisundertheleadershipofboththegovernmentauditofficeatahigherlevelanditssupervisingregionalgovernment.Forexample,theauditofficeofaprovincialgovernmentissubjecttothejointleadershipoftheNAOandtheprovincialgovernment.Underthedualleadershipsystem,foraprovincialgovernmentauditoffice,theNAOprovidesauditingandregulatoryguidanceandmonitoringwhiletheprovincialgovernmentprovidesresourcesandexercisespersonnelcontrol.Inaddition,theNAOoperatesanetworkofbranchofficesincentralgovernmentministriesandverylargemunicipalitiestoauditvariousgovernmentdepartments,agencies,stateownedenterprisesunderthecontrolofthecentralgovernment,andtheirassociatedinstitutions.ThesebranchauditofficeslocatedinministriesandverylargemunicipalitiesareunderthedirectleadershipoftheNAO.AlthoughthisgovernmentauditsystemhasmadesignificantcontributionstowardChina'seconomicreformandopeninguptotheworldinthepast20years(ChineseAuditingSystemResearchGroup,1999),italsosuffersfromthelackofauditindependence.Theexis
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