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日本是君主立宪制国家.实行三权分立的政治制度。日本现代审计制度始于明治维新时期,最早可追溯到1869年设置的监查司(后改称检查局)。二战后,依据1946年日本宪法成立了现在的日本会计检查院。1947年又颁布了《会计检查院法》,规定会计检查院是日本最高审计机关,属于政府行政序列,依法独立开展审计监督,向议会报告工作。会计检查院院长由首相提名,经议会同意,首相任命,任期七年,可连任一届。
Japan is a constitutional monarchy and implements the political system of separation of powers. Japan’s modern auditing system began in the Meiji Restoration, dating back to the inspection division set up in 1869 (later renamed the inspection bureau). After World War II, Japan’s accounting inspection office was established under the Japanese Constitution of 1946. In 1947, it promulgated the “Law of the People’s Republic of China on Accounting Inspection”, stipulating that the accounting examination institute is the supreme audit institution in Japan and belongs to the sequence of government administration. It conducts independent auditing and supervision according to the law and reports to Parliament. The president of the accounting inspection institute shall be nominated by the Prime Minister. With the agreement of the Parliament, the Prime Minister shall be appointed for a term of seven years and be eligible for re-election.