This paper has made comparisons from three aspects, including the mode of subordination of government auditing institutions, the scope of auditing, the treatment of the aud...

• 本文主要从审计机构的隶属模式、审计范围和审计结果的处理三个方面作了比较，并就如何完善中国国家审计在这三个方面的法律制度作了简略的论述。