A Study On Nation Audit Supervisory Control Over The Government Public Power

Since the social class and nations generated, political power corruption, which could be seen in all kinds of social forms, has been a social disharmonious factors and also a trouble to the countries all over the world. The prevention and control of the public power alienation, is an important point for the construction of modern democracy system, as well as a heat issue that draws the attention of the academic both home and overseas. In order to establish and improve the socialist democratic politics and the market economic system, to supervise and restrict the power, it also become inevitable to drive its operation in a legal, compliance, reasonable way. Nation audit is a crucial approach of monitoring public power; it is intrinsic requirement for the public accountability development. However, the research of public power monitor in the related audit lacks. What are the constituents of the state audit monitoring system of public power? How does it conduct? What system would be arranged? How to implement it? And what are the contributors that could affect the result of the supervising and etc. Are all these that mentioned needs to be resolved immediately.Based on the formerly-conducted research, under the request of the construction and development of a stable socialist democratic politics in China, we use both the method of normative and empirical research, with the public accountability and using relationship in public power as a starting point, anglicizing the internal reasons of national audit of public power monitor, and then build a nation-wide audit of public power monitoring mechanism theory framework, discussing the public power state audit monitoring of the specific application, dissecting the factors that influence the monitoring, and proposing improvement in the effectiveness of the public power state audit monitoring policy. The main content of this article are as follows:Chapter1, the introductory theory. First, we analyze the background of this article, point out the significance and established the research objects. And then, we tease the research situation of the public accountability, public power monitoring and audit of public power monitoring effective factors related to the present study status. Finally, we put the approach and framework of this thesis.Chapter2, the theoretical basis of the public power state audit monitoring research. Beginning from the principal-agent theory, based on the national prospective point, to state out the inner basic requirement for the public accountability to implement the audit monitoring for the public power for the government, to analyze the Principle Agent Relationship in our dominant sphere, to analyze the contents of the public accountability, to find out the connotation of the public power, to expound the symmetry between the public accountability and the public power, to analyze the alienation and monitoring of the public power. This paper argues that public accountability should include the responsibility of public resources security, following the statute responsibility and control public economic; saving administrative cost, effectively use of public resources, public responsibility effect, and the responsibility of public management responsibility such as the responsibility of improving service levels and transparent information; and the public social responsibility such as the security responsibility, fair liability, environmental responsibility and social security responsibility. The public power is the power which is used under the basement of the governmental agencies and function departments that possess, dominate public material resources to accept the social public delegation, so as to manage social and public affairs, to safeguard the social order of public life, realizing the social public interest, which mainly include administrative leadership, public affairs administration, administrative legislative and administrative decisions, etc. The trustee to perform public accountability process is also the process that its use was awarded the public power. Monitoring the use of public power, in order to ensure that the public accountability is performed in an effective way, which is the basement of the produce for the national audit, so, it is the public accountability inner basic requirement to strengthen the audit of public power monitoring.Chapter3, the monitoring mechanism for public power of the national audit. This chapter constructs the theoretical framework of the monitoring mechanism for the national audit of government public power. We establish the basic theoretical framework for the national audit of government public power mainly from, three aspects:monitoring elements, operating mechanisms, function system. Firstly, from the monitoring elements, the public power of the national audit are including audit hypothesis, the trustor, the audit subject, the audit object, the audit relationship, the audit goal, the audit standards, the audit method, the audit report and public announcement, implement and feedback in the audit punishment, these elements are indispensable to the monitoring mechanism system for the national audit of government public power a whole. Secondly, from the operating mechanism, the audit monitoring to the public power for government is required by the inner and external factors. The mutual relationship between the consignor and the auditor of the public power of the government is regulated and coordinated by the delegation system. The audit affect the be auditors in the way of eight specific implementation program, including:choose the auditing items, establishing audit team, to make project audit plans, building audit monitor project index for public power, specific execution of public power project auditing, evaluate the audit result and audit report, the audit results announcement, audit processing punishment and feedback. But in the implementation audit program,the auditors should use the audit standard as the line of action; Auditors provide the audit information to the users by the audit publication, and then the users of the national audit of government public power affect the be auditors by the information they gain, finally it realize its audit monitoring function to the national audit of government public power. Thirdly, from the function system point, the monitoring system for the national audit of government public power if useful to strength the government monitoring of public power, to improve the national governance, to Promote the construction and development of democratic politics to control the corruption promote social harmony.Chapter4, the monitoring effect factors analysis of the monitoring system for the national audit of government public power. There are various factors that affecting the monitoring effect of the national audit of government public power. In this paper, We did quantitative analysis mainly from five elements, including the audit independence, audit jurisdiction, audit strength, audit punishment implement, and the degree of marketization. We do our research through the descriptive statistics, linear figure, variance analysis method, the median method of research and analysis based on the collection and consolidate of the data from "the China audit yearbook" and the degree of marketization data between2004to2008. Data analysis results show that the higher the independent audit organs the better the monitoring mechanism the national audit of government public power; The higher the audit public power the better the monitoring mechanism the national audit of government public power; the stronger power of public power the better the national audit of government public power; the better implement penalty the national audit of government public power better;the higher the degree of marketization public power the better the national audit of government public power.Chapter5, the analysis of the monitoring mechanism application for the national audit of government public power-take the audit of social security fund of**city for example. This chapter using the method of case study, take the social security branch of local public power exercise process and the results of the implementation of appropriate exercise state audit monitoring for representative to discuss the monitoring mechanism application for the national audit of government public power. First, based on the analysis of the social security fund operation process, and on the basis of the specific analytical place social security branch assumes the public accountability and is given the public power. Then we analysis the audit monitoring for appropriateness of the exercise process and result, including the implementation of the right, the draft rights of social security fund budget, the access rights of social security business data, The expropriation power of the social security fund, the pay rights of the social security, the investment right of the social security fund, the establish and maintain right of the social security fund. Chapter6, the analysis of improving the monitoring mechanism effect for the national audit of government public power.in view of the effect factors for the national audit of government public power, this paper puts forward some corresponding countermeasures:(1) Build the vertical leadership system on the organization and business for audit organization; Perfect and regulate the appointment or removal of the program of the supreme state organs in charge; Establishing a national audit special funds by the central budget allocates funds directly, and writes to the related law; make sure of the essentially independence as far as possible from the legislation level; making proper national audit office working performance evaluation standard of countermeasures, ensure the national audit authority and the auditor independence in order to improve the public power state audit monitoring effect.(2) Clarify and strengthen audit privileges to enhance the national audit of public power monitoring effect.(3) In order to improve the public power state audit monitoring effect, we can implement the development strategy of the national audit talents, establish the auditor’s motivation and restraint institutions of a national audit, develop of innovative technology to strengthen the audit strength.(4)From the law level, audit institutions themselves, coordinate with discipline inspection and supervision department, judicial organs and other relevant departments can report established communication system, strengthen the audit implementation of punishment to improve public power state audit monitoring effect.(5) We can improve the audit legal environment, set up perfect government accounting system, improve the audit public information announcement system and the government accountability system optimization countermeasures and so on, to optimize national audit environment, promote the public power state audit monitoring effect.Chapter7, the conclusion, innovation point and future research direction. This chapter summarized the main conclusion and innovation points, after that we puts forward a follow-up study suggest.The main innovations of this dissertation are as follows:Firstly, we preliminary built the theoretical framework of the monitoring mechanism system of the national audit of government public power, analysis the constituent elements of the audit control mechanism, the operation mechanism, the functional system. And also, this article has expanded the auditing theory research for the centre of the national audit of government public power. This is the main innovate point in this dissertation.Secondly, By using statistical analysis method, to do in-depth study of the government public power of state audit monitoring effect factors, and obtained valuable empirical evidence.Thirdly, We used the case study approach, and selected the local social security department as representative, to research the actual application state to monitoring mechanism of the national audit of government public power.