法国审计法院及其对公有企业的审计黄刚法国审计法院创建于１８０７ｈ５，是法国的国家审计机关。长期以来，法国政府对公有企业（包括公共机构及国营企业）的审计主要由１９４８年成立的审计专门委员会来实行，该委员会职能范围由财政部长及该委员会年度审计计划具体确定... French Court of Auditors and Audits of Public Enterprises Huang Gang French Court of Auditors was founded in 1807h5 and is France’s national auditing body. For a long time, the French government’s audit of public-owned enterprises (including public institutions and state-owned enterprises) was mainly implemented by an audit committee established in 1948, whose scope of functions was defined by the Minister of Finance and the annual audit plan of the committee ...