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 2025 ， (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：Government auditing in China: Problems and reform1. IntroductionFor 30 years after its foundation in 1949, the People's 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 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an open-door policy in 1978.3 These changes revived both government auditing and independent auditing , which had been replaced by other monitoring mechanisms in the 1950s.As required by the 1982 Constitution of the People's Republic of China (PRC, 1982), the National Audit Office (NAO)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 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 provincial government audit office, the NAO provides auditing and regulatory guidance and monitoring while the provincial government provides resources and exercises...
