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 auditing result.

• 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，并就如何完善国家审计在这三个方面的法律制度作了简略的论述。