SOS~~~帮忙翻译一下引言~~

来源:百度知道 编辑:UC知道 时间:2024/05/04 08:05:39
世界大多数国家都已建立了自己的国家审计体制,类型上虽大体可以划分为四种,但各国的国家审计体制在形成过程中,因受到很多因素的影响,又各具特色。本文着重探讨了政体和法系对国家审计体制的形成产生的影响,并认为政体制导着国家审计体制的形成,法系支撑着国家审计体制的形成。
目前世界上已有160多个国家和地区建立了适合自己国情的国家审计体制。不同的政治、经济、法律制度造就不同的国家审计体制。一个国家选择或构建什么样的国家审计体制,主要取决于审计主体所处国家的历史、文化、民族等特殊背景;取决于所处国家的政治经济制度、法律体制及其完善程度;其所选类型应有利于审计职能的充分发挥;符合成本—效益原则。在国家审计体制的形成过程中,这两种因素对国家审计体制的形成产生了怎样的影响,正是本文要探讨的内容。

The world majority country has all established own state audit system,in the type although has roughly been allowed to divide is four kinds,but various countries' state audit system in forming process, becausereceives very many factors the influence, also each characteristic.This article has emphatically discussed the regime and the legalsystem the influence which produce to the state audit systemformation, and thought the regime guides the state audit systemformation, the legal system is supporting the state audit systemformation. At present in the world had more than 160 countries and the areaestablishes has suited the oneself national condition the state auditsystem. The different politics, the economy, the legal systemaccomplish the different state audit system. A national choice orconstructs any type the state audit system, mainly is decided at theaudit main body locates the national history, the culture, thenationality and so on the special background; Is decided at locate