(一)中美两国政府内部控制的差异分析从立法角度看,美国自1789年开始关注政府内部控制发展,到美国审计总署(GAO)组建会计系统,再到1978年《督长会法案》的出台,美国政府构建出了较为完善的联邦政府内部控制体系。我国在2014年《行政事业单位内部控制规范》(以下简称《规范》)颁布前,相关政府内部控制的规定分散在《会计法》、《审计法》、《政府采购法》等法律之中,可以看出相比于美国,我国 (I) Analysis of the Differences in the Internal Control of the Governments of China and the United States From a legislative point of view, the United States has been paying attention to the development of internal control of the government since 1789, setting up accounting systems with the GAO, and then to the “ ”The introduction of the United States government to build a more perfect federal government internal control system. Before the promulgation of the “Standard for Internal Control of Administrative Institutions” (hereinafter referred to as the “Code”) in 2014, the regulations on the internal control of relevant government were dispersed in the laws such as the Accounting Law, the Audit Law and the Government Procurement Law, Can be seen compared to the United States, China