世界各国国家审计准则的制定和修改,都在“求同存异”中谋求合作与发展,与国际接轨是目前的审计潮流。基于这一认识,本文探讨了我国国家审计准则与法国审计准则在制定依据、演进过程、框架结构等方面的异同,建议我国应向法国借鉴先进经验,以完善我国政府审计准则。 The formulation and revision of the national auditing standards in all countries in the world have all sought for cooperation and development in the “seeking common grounds while reserving differences.” Being in line with international standards is the current trend of auditing. Based on this understanding, this article explores the similarities and differences in the formulation, evolvement and framework of China’s national auditing standards and the French auditing standards. It is suggested that our country should draw on advanced experience from France and improve our country’s government auditing standards.