最高审计机关的目标及实现

摘要

实现发展、改善民生是各国最高审计机关的共同奋斗目标。如果要实现这个目标,各国审计机关必须加强国际合作,同时还要达到两个要求：成为一个公认的、能够改善民生的机构;成为一个公认的、独立自主的模范机构。除此以外,审计师队伍的建设也至关重要。%To promote development and improve the lives of citizens is the common objective for Supreme Audit Institutions（SAIs） around the world.In the fulfilment of such objective,SAIs not only need to enhance international cooperation,but should meet the fundamental requirements as well,namely to be recognized as an institution that makes a difference to the lives of citizens,and to be recognized as an independent model institution.In addition,professional qualification of auditors is also crucial.