摘要：我国审计的组织形式是根据《宪法》和《审计法》建立的，形成了以国家审计为主导、内部审计为基础、社会审计为重要组成部分的“三位一体”审计监督体系。
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我国审计的组织形式
China's audit organizational structure
我国审计的组织形式是根据《宪法》和《审计法》建立的，形成了以国家审计为主导、内部审计为基础、社会审计为重要组成部分的“三位一体”审计监督体系。
Based on the Constitution and the Audit Law, China has built a "trinity" oversight system with state audit as the lead, internal audit as the foundation, and social audit as a key component.
这三种审计组织形式在法律地位、审计目标、职责范围和独立性等方面各有特点，共同构成了维护国家经济秩序、促进市场经济健康发展的监督网络。
The three forms differ in legal status, objectives, scope and independence, jointly forming a supervision network that safeguards economic order and fosters healthy market development.
一、 国家审计
I. State audit
国家审计，又称政府审计，是我国审计监督体系的核心和主导力量。
State audit—also called government audit—is the core and leading force of China’s audit supervision system.
首先，从法律依据与设立来看，国家审计的设立源于《中华人民共和国宪法》和《中华人民共和国审计法》的明确规定。
First, in terms of legal basis and establishment, state audit is expressly provided for in the Constitution of the PRC and the Audit Law of the PRC.
在国务院设立审计署，作为国家的最高审计机关，在国务院总理的领导下，主管全国的审计工作。
The National Audit Office (NAO) is established under the State Council as the supreme audit institution, directing nationwide audit work under the Premier.
同时，在县级以上地方各级人民政府也设立相应的审计机关，负责本行政区域内的审计工作。
Meanwhile, corresponding audit organs are set up in local people’s governments at or above the county level to handle audit work within their jurisdictions.
地方审计机关实行双重领导体制，即在本级人民政府行政首长和上一级审计机关的领导下开展工作。
Local audit offices operate under a dual-leadership system—accountable to the local chief executive and to the next higher audit authority.
其次，在组织机构上，中央层面是中华人民共和国审计署。
Second, organizationally, the central level is the National Audit Office of the PRC.
地方层面则包括省、市、县各级审计厅或局。
At local levels there are provincial, municipal and county audit departments or bureaus.
此外，审计署根据工作需要，还向重点地区、部门和大型国有企业派出审计特派员办事处，这些派出机构依法独立行使审计监督权。
In addition, the NAO dispatches special audit commissioner offices to key regions, sectors and large SOEs; these field units exercise audit supervision independently according to law.
再次，国家审计的职责与权限十分广泛。
Third, the responsibilities and powers of state audit are extensive.
其主要职责是对国务院各部门、地方各级政府及其各部门、国有金融机构、国有企业和国有资产占控股或主导地位的企业、国家的事业组织以及其他依法应当接受审计的单位和事项，进行审计监督。
Its main task is to supervise all State-Council departments, local governments and their departments, state financial institutions, state-owned enterprises and enterprises where state assets hold a controlling or dominant stake, state institutions, and any other units or matters that should be audited by law.
审计内容涵盖财政收支、财务收支的真实性、合法性和效益性。
Audit content covers the authenticity, legality and efficiency of fiscal and financial revenues and expenditures.
国家审计机关拥有要求报送资料权、检查权、调查取证权、采取强制措施权以及处理处罚权等广泛的权限。
State audit organs enjoy broad powers to demand documents, inspect, investigate and collect evidence, take compulsory measures, and impose penalties.
最后，国家审计具有鲜明的特点。
Finally, state audit has distinctive features.
其核心是独立性，它独立于财政部门和其他被审计单位，直接对政府负责。
Its core is independence—it is independent of finance departments and other audited entities and answers directly to the government.
其审计活动具有强制性，被审计单位必须无条件接受审计。
Its audits are compulsory; audited units must accept them without condition.
同时，国家审计是一种宏观监督，其目标是维护国家财经法纪，提高公共资金使用效益，保障国民经济和社会健康发展。
It is also macro-level supervision aimed at upholding national fiscal and economic discipline, improving public fund efficiency, and safeguarding healthy national economic and social development.
二、 内部审计
II. Internal audit
内部审计是单位或组织内部设立的监督机构，是国家审计监督体系的基础。
Internal audit is an oversight body established inside an organization and serves as the foundation of the national audit supervision system.
在法律依据与设立上，《中华人民共和国审计法》明确规定，属于国家审计机关审计监督对象的单位，应当按照国家有关规定建立健全内部审计制度；其他单位可以根据需要建立内部审计制度。
Legally, the Audit Law clearly requires units subject to state audit to establish sound internal audit systems; other units may set them up as needed.
内部审计机构在本单位主要负责人或者权力机构的领导下开展工作。
Internal audit units operate under the leadership of the organization’s chief executive or governing body.
内部审计的组织形式多样，可以设立独立的内部审计部门，也可以与其他监督部门合署办公，或实行集团总部集中管理下的分级派驻模式。
Internal audit can take various forms—an independent department, joint offices with other oversight units, or tiered deputized teams under headquarters’ centralized management.
其独立性是相对的，它独立于本单位的其他职能部门，但仍在组织内部，对管理层或董事会负责。
Its independence is relative: it is independent of other functional departments but remains inside the organization and reports to management or the board.
内部审计的职责是审查和评价本单位及所属单位的财政收支、财务收支及其经济活动的真实性、合法性和效益性。
Its duty is to examine and evaluate the authenticity, legality and efficiency of the organization’s and its sub-units’ fiscal and financial revenues/expenditures and economic activities.
其工作范围不仅包括财务审计，更扩展到内部控制审计、风险管理审计、经济效益审计和治理程序审计等，旨在促进组织完善治理、增加价值和实现目标。
Its scope extends beyond financial audits to internal-control, risk-management, performance and governance audits, aiming to improve governance, add value and achieve objectives.
内部审计的特点主要体现在其内向性和服务性上。
Internal audit is chiefly characterized by its inward-looking and service nature.
它的服务对象是组织内部的管理层和董事会，目的是帮助组织加强管理、防范风险、提高效益。
It serves internal management and the board, helping strengthen management, prevent risks and enhance efficiency.
它具有预防性，通过日常监督，能够及时发现和纠正问题，起到“免疫系统”的作用。
It is preventive: daily supervision allows early detection and correction of problems, acting as an “immune system.”
三、 社会审计
III. Social audit
社会审计，又称注册会计师审计或独立审计，是我国审计监督体系的重要组成部分，是市场经济监督体系的关键环节。
Social audit—also called CPA or independent audit—is an important component of China’s audit supervision system and a key link in the market-economy oversight chain.
社会审计的法律依据是《中华人民共和国注册会计师法》。
Its legal basis is the Law of the PRC on Certified Public Accountants.
其组织形式是会计师事务所，包括有限责任会计师事务所和合伙会计师事务所两种主要形式。
It is organized as CPA firms—either limited-liability or partnership firms.
注册会计师是执行社会审计的主体，必须通过国家统一考试并取得执业资格。
Certified public accountants are the practitioners; they must pass the national uniform examination and obtain a practising licence.
社会审计的核心职责是根据委托人的要求，对被审计单位的财务报表是否按照适用的会计准则和相关会计制度的规定编制，是否在所有重大方面公允地反映其财务状况、经营成果和现金流量发表审计意见，出具审计报告。
Its core duty is to express—and issue a report on—an opinion as to whether the entity’s financial statements are prepared in accordance with applicable accounting standards and fairly present its financial position, results of operations and cash flows in all material respects, as requested by the client.
其主要业务包括财务报表审计、验资、专项审计以及管理咨询等税务服务。
Main services include financial-statement audits, capital verification, special-purpose audits, and tax-related management consulting.
社会审计最显著的特点是其双重独立性。
Its most salient feature is dual independence.
它既独立于被审计单位，也独立于审计委托人，这种超然独立的地位是其客观公正发表审计意见的基础。
It is independent both of the audited entity and of the audit client—this detached position underpins objective opinions.
此外，社会审计具有受托性，其审计业务是基于与委托人签订的业务约定书而产生的，没有委托就没有审计。
It is also entrusted: engagements arise from engagement letters with clients—no mandate, no audit.
同时，它作为一种市场化的专业服务，具有有偿性。
Moreover, as a market-oriented professional service, it is remunerated.
三者之间的关系
Relationship among the three
国家审计、内部审计和社会审计三者之间分工明确、相互协调、功能互补。
State, internal and social audits have clear divisions of labour, coordinate with and complement one another.
国家审计在整个体系中处于主导地位，它依法对内部审计和社会审计进行指导、监督和管理。
State audit leads the system, legally guiding, supervising and managing internal and social audits.
内部审计是国家审计和社会审计的重要基础，其工作成果可以被国家审计机关利用，也可以为注册会计师审计提供参考，从而提高整体审计效率。
Internal audit is an important foundation; its findings can be used by state auditors and referenced by CPAs, raising overall audit efficiency.
社会审计则是国家审计监督体系的重要补充，尤其是在对上市公司、非国有企业的监督方面发挥着不可替代的作用，其执业质量则受到国家审计机关和注册会计师行业协会的共同监督。
Social audit is a vital supplement, especially in overseeing listed and non-state enterprises; its quality is jointly supervised by state audit organs and the CPA institute.
综上所述，我国审计的组织形式是一个有机整体，国家审计从宏观层面维护国家经济安全，内部审计从微观层面提升组织治理水平，社会审计则通过鉴证服务增强市场信心，三者共同为我国经济社会的健康运行提供了坚实的保障。
In summary, China’s audit organizational structure is an organic whole: state audit safeguards national economic security at the macro level, internal audit improves organizational governance at the micro level, and social audit bolsters market confidence through assurance services—together providing solid support for the healthy operation of China’s economy and society.
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