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学习并借鉴国外公共财政监督制度的做法,对于我国审计机关构建财政审计大格局,从制度上完善我国财政监督制度,加强财政审计监督颇有裨益。世界各国的财政监督制度因国家政权
Studying and drawing lessons from the overseas public financial supervision system is of great benefit to the audit institutions in our country in setting up a large pattern of financial auditing, improving the system of financial supervision in our country and strengthening financial audit supervision. The financial supervision system of all countries in the world is due to the state power