本科论文摘要在社会主义市场经济发展的浪潮下，政府审计在其发展历程中展现出逐渐完善的趋势。但是因为受到多种因素的影响，我国的政府审计依然还有诸多不足之处，弄清楚这些问题并采取有效的应对措施，有利于我国政府审计的发展的理论和现实发展。本文概括描述了政府审计相关理论和原则，对政府审计的现状进行了分析，探讨出政府审计存在内部审计法律法规不健全、内审机构地位不高、独立性不强、审计人员综合素养欠缺等问题，最后得出结论，提出了完善政府审计制度体系，加大审计机构独立性建设、提高审计工作的透明度、提高审计人员的综合素质等措施，充分发挥政府审计的作用。关键字：政府审计，独立性，完善体制，审计人员，公开透明本科论文AbstractUnder the tide of the development of the Socialist market economy,the governmentaudit shows a trend of gradual perfection in its development.However,due to various factors,China's government audit still has many shortcomings.Toclear up these problems and take effective countermeasures is beneficial to the developmentof theory and reality of the development of our government audit.This article starts with anoverview of government auditing theories and principles,analyzes the current state ofgovernment auditing.Then,this paper probes into the problems existing in the governmentaudit,such as the imperfect laws and regulations of the internal audit,the low status of theinternal audit institutions,the weak independence,and the lack of comprehensive quality ofthe auditors,and finally draws a conclusion that the government audit system should beimproved,strengthen the independent construction of audit institutions,improve thetransparency of audit work,improve the comprehensive quality of auditors and othermeasures to give full play to the role of government audit.Key words:Government audit Independence Improving the system Auditors,Openand transparent本科论文目录1相关理论概述51.1政府审计的含义、作用51.1.1政府审计的含义1.1.2政府审计的作用1.2政府审计的原则、内容61.2.1政府审计的原则...1.2.2政府审计的内容2.1行政型政府审计..82.2从“3E”到“5E”2.3政府审计的协同性实践发展3内部审计独立性存在的主要问题…93.1内部审计法律法规不健全，重视程度不足93.2内审机构地位不高，未合理设置内审机构和配备有关人员.·93.3政府审计独立性不强，容易受制于其他机构...·93.4政府审计职权不规范，审计质量不高...91036审计人员独立性的缺失，综合素养欠缺…104.1完善政府审计制度体系，加大审计机构独立性建设.·1142提高单位不同层级人员对内审的关注度.…·1143提高审计工作的透明度，加强内部管理和外部监督....·11124.6创造有利的社会环境，建设适当的审计技术平台12致谢