A Study On The Originality Of State Audit Management System In Chain

A survey shows that the amount of illegal money registers an obvious increase of as much as 3,012 times from CNY200,000,000 in 1983 to CNY602,573,520,000 in 2001 since State Auditing Administration was founded in 1983, in which the lowest is CNY60,000 averagely in 1987, and the highest is CNY4,160,000 averagely in 2001 as shown in the auditing results. How to deal with these troublesome problems which occur again and again and to improve the auditing effectiveness are the key theoretic and realistic problems in the field of state auditing management. The effectiveness of state auditing is closely related with the economy, politics, culture, legal environment and auditing system of the country, as well as the state auditing management system. As Mr. Li Jinghua, auditor general, said at the National Symposium on Auditing Theory: "The poor auditing management is a key factor of hindering our auditing development, which results in the difference of our state auditing from modern international auditing". This paper is devoted mainly to the; study of state auditing management, attempting to approach the scientific auditing management system and solve the problems in the practice of auditing management.The innovation of auditing management constitutes one of main contents in modern auditing theories and reveals the profound theoretical value. Proceeding from the traditional auditing theory, we are still in a preliminary stage of study and no much importance has been attached to the state auditing management. This paper has introduced the theory of system science, games theory, theory of system dynamics and graph theory into theoretical study of state auditing management system, which has enriched our present study of theoretical auditing system in a further step. Also, now that systematic achievements have not been made in the study of state auditing management, the study of auditing theory is somewhat divorced from auditing practice. Thus, it's urgently needed to summarize theoretically the problems arising in the practice and ways of their settlement as well.As a result of an analysis over the present situation of state auditing implementation, this paper releases the five major factors that have produced an effect on the effective auditing in China, such as a weak sense of state auditing system, enclosing of auditing results, sanction and punishment only at one's discretion in the auditing practice, act of auditing in cahoots and rigescent auditing structure. It proposes a new model of systematic auditing structure and points out emphatically that the innovation of state auditing management system is a major way of accomplishing the effective auditing only. This paper is divided into five parts. Firstly, it elaborates the necessity to guide the state auditing by system science. Secondly, it studies the general...