| This dissertation aims to find out the core spirit and fundamental solutions of China's fiscal audit reform,which is to improve the fiscal accountability by strengthening and enhancing the informative function and supervisory function of fiscal audit.Fiscal accountability can be seen as a series of regulations,procedures or implementation institutions,which is setting up to restrict and guide our government to gain and use fiscal resources in full compliance with it,and to make sure the performance of using all of these resources.Fiscal accountability is made up of compliance and performance.As for the ways of fiscal audit reform,it centers on the informative function and supervisory function of fiscal audit.The main ideas of this thesis:The soul of audit is accountability and the fiscal audit affords accountability with its informative function and supervisory function.Since the Reform and Opening-up of China for 40years,the fiscal scale of Chinese government has expanded rapidly,and both the fiscal revenue and fiscal expenditure has increased by a wide margin.With the great improvement of China's economy,our country has speeded up the pace of reform.According to the?Decision of the Central Committee of the Communist Party of China on several major issues of Comprehensively Deepening the Reform?passed by the third Plenary Session of the18th CPC Central Committee,we need to accelerate the building of a modern fiscal system to improve the national governance ability and to promote the prolonged stability of our country.However,fiscal audit is the very key part of building up modern fiscal system and promoting the national governance ability.However,the results of the annual audit reports and case studies show that the implementation of fiscal accountability is still worrying both in compliance accountability and performance accountability.At the same time,the relevant research literatures in theory are still very weak,especially for the identification of informative function and supervisory function of fiscal audit.Therefore,combined with the background above,it is important and urgent to study the reform of fiscal audit under the view of accountability.Base on all these existing circumstances,this thesis will focuses on following issues:The first part is about the relationship between fiscal audit and the accountability.The study will be done from reality and theory,and it will include four parts:the source of fiscal audit,the development of fiscal audit in China,the practices of fiscal audit in foreign countries,and literature review and theoretical basis.With the result of the study,this thesis aims to prove that fiscal audit has always been the support of accountability since it appeared which is afforded by two functions:informative and supervisory functions.The second one is definition and implementing system of accountability.At beginning,this thesis will lead in the meaning of fiscal accountability by the study about it.Then,we will research the implementation of accountability,and it focuses on two ways—accountability and punishment.The third part is about the ways of how to promote fiscal accountability by means of audit?information and supervision?.Researches the two ways that fiscal audit strengthen the accountability:informative function and supervisory function.The informative function focuses on fiscal audit's effects on solving information asymmetry and its consequence;the supervisory function pays attention to the role of fiscal audit in restraining and guiding the government to pursue people's goals and interests.The last part is about the prior process of fiscal audit reform.This part will focus on the strategic plan of fiscal audit reform,which includes practicable ways to reform the system of audit,to enhance of audit report system and to develop a new audit way which allows people to participate in.With the purpose to strengthen the fiscal accountability,the reform of fiscal audit will make the two functions of fiscal audit better and better directly.This thesis has six chapters:Chapter one:introduction.In this part,it will introduce the research background from three aspects first.Then,it will expand the meaning of this thesis from theoretical and practical values.In the part of literature review,it will summarize and study references,and manage to build a theoretical base of the topic of this thesis.Through the studying of relative literature,we can summarize that audit is a system that afford accountability.What's more,this thesis divides fiscal accountability into two kinds:compliance accountability and performance accountability.And discuss the implementation system of fiscal accountability in details.Finally,it summarizes the creative ideas and disadvantages of this thesis.Chapter one introduces the main idea of this thesis:the soul of audit is accountability and the fiscal audit affords accountability with its informative function and supervisory function.Chapter two:the origin and development of fiscal audit and accountability.Firstly,study its venation from three aspects:historical origin-the origin of fiscal audit under the view of accountability,domestic practice-the origin and development of China's fiscal audit,latest improvement-the recent development of accountability and fiscal audit.Then,it studies the characteristics of the informative ways and supervisory ways that fiscal audit affords accountability.At the same time,it wants to emphasis the fact that audit administration is closer and closer to the People's Congress.Besides,it tries to explain that since it appeared,fiscal audit has always been a system that supports the accountability.And it also provides support for the reform direction of the fiscal audit system.Chapter three:this chapter researches the fiscal audit in an international perspective.In this chapter,it studies the fiscal audit of different national audit forms in different countries,analyze the frame of accountability,and discuss the effect of fiscal audit system in some typical countries and the relationship between audit administration and legislature,and try to find out the practical support of the main idea of this thesis from the international experience of fiscal audit.Chapter four and chapter five.Chapter four researches about the fiscal audit reform to enhance compliance accountability while chapter five centers on the fiscal audit reform to enhance performance accountability.These two chapters divide fiscal accountability into compliance accountability and performance accountability,and specify the abstract conception in order to study on it.And it comes up with the methods to deal with the weaknesses of compliance accountability and performance accountability and study on them individually.And we can finally come to the conclusion that improves the informative function and the supervisory function is the two methods to strengthen fiscal accountability,guide the right direction and way.As for the specific implementation,they are accomplished by compliance audit and performance audit.Chapter six:the advanced process of the reform of fiscal audit.In this chapter,it expounds the advanced process and its strategic order of the fiscal audit reform.And the explanation is raised up by four levels:the reform of fiscal audit system,improve the specialization and professional level of auditor,enhance of the system of audit report,and to develop participatory audit.And the effect of reform is to enhance the informative function and supervisory function of fiscal audit,while the final purpose is to strengthen the accountability.Besides,the long-term purpose is to build up an audit form called?People's Congress centered?audit.And the conclusions of this thesis are as fellows:1.The core of fiscal audit reform is to promote the fiscal accountability that government to their people,and it is also the final goal of fiscal audit reform and the most important conclusion of this thesis.And this conclusion has convincing and is supported by comprehensive theoretical and practical supports.2.It is necessary to ensure the appropriate balance of compliance accountability and performance accountability.With specifying the abstract conception,this thesis divides the fiscal accountability into compliance accountability and performance accountability and studies on them individually.According to the existing theory,there is a potential confliction between compliance and performance,so they need to be coordinated by a unified frame.The lack of coordinated system will weak and distort the accountability.From the present challenges of fiscal accountability,we can see that we pay much attention to the performance evaluation and ignore to put the system of accountability into the frame of performance management,lead to the unsuccessful investment project and unqualified performance can be seen everywhere.But there are few accountability and punishment to the person in charge.Besides,although we are to and pay attention to the performance accountability pressingly,we still ignore the build of performance accountability but pay too more attention to compliance accountability.Therefore,we must make sure the balance of compliance accountability and performance accountability,for it is very necessary to fiscal accountability.3.The most appropriate way to promote accountability is to strengthen the informative function and supervisory function of fiscal audit.And this conclusion has very strong supports from each part of the thesis as well.Firstly,research about the origin of fiscal audit,it was born to provide information of budget uses to parliament and supervise how the government uses the taxes.And then looking back to our country,the audit administration provides audit report of the budget and other fiscal expenditures to the People's Congress,reduce the degree of Information Island of the people's Congress and to improve the degree of the government's fulfilling the fiscal accountability,all are the facts that fiscal audit affords accountability through its informative function and supervisory function.What's more,by all the studies on the fiscal audit practices in different countries under different national audit forms,it also supports this conclusion.So,based on all the facts,this thesis confirms that audit support accountability with informative function and supervisory function and it is the most appropriate way to promote accountability by strengthening the informative and supervisory functions of audit.As the expanding evidence of this conclusion,it also makes research on the ways to strengthen compliance accountability and performance accountability.To strengthen the compliance accountability,we need to promote the two functions of compliance audit.And on the basis of perfecting institution,we need to improve the gain of information,the ability of providing information,strengthen the supervisory function and accountability as well.As for performance accountability,we need to promote the two functions of performance audit.On the basis of perfecting institution,we need to improve the ability to gain and distinguish informations and strengthen the supervisory function of performance audit.4.Recently,the advanced processes of fiscal audit reform includes:to improve the specialization and professional level of auditor,to promote the coordination of audit administration and other departments,to promote the system of audit report and to develop the new form of participatory audit.This thesis believes that all the advanced processes can improve the ability of decrease information asymmetry of audit and enhance the ability for audit to restrain and guide the budget use of government.The final goal of fiscal audit reform is to strengthen accountability.5.The long term goal for the reform of audit system is to build?People's Congress centered?form.Through analyzing China's fiscal audit development processes,we can discover that since the audit administration was established,the relationship between audit office and People's Congress is closer and closer.And this relationship between these two administrations becomes the base of?People's Congress centered?audit form.Then,combined with the audit administration reports to People's Congress regularly,this new form is already becomes visible.The build of this new audit form is also benefit to strengthen the accountability that government to the People's Congress and strengthen the supervisory ability of People's Congress.On one hand,with this new form,People's Congress can correct the disadvantages such as the information asymmetry between the People's Congress and other departments;on the other hand,the independence and the authority of audit administration can also be improved.So the?People's Congress centered?audit form is the direction and trend of the fiscal audit reform.Three main creative ideas are as fellows:First is to prove that the core of fiscal audit reform is accountability.Accountability is the soul of audit.Fiscal audit has always been the supporting system of accountability since it appeared.The final goal of the fiscal audit reform is to strengthen accountability.And it finds supports for this creative idea by following aspects:relative literature,the origin of fiscal audit and its relationship with accountability,the fiscal audit in both China and other countries.Second is the two ways that the fiscal audit to promote accountability-informative function and supervisory function.Informative function can break the asymmetric of information,while supervisory function focuses on the consistency between budget execution and budgetary authorization of government.This thesis provides support for this creative idea from theory and practice.And the theoretical researches the special effects of informative function and supervisory function of fiscal audit;as for practice,it focuses on the ways to promote the two functions of fiscal audit.And the third is the advanced process of audit reform based on accountability.And the recent reforms are:to improve the specialization and professional level of auditor,to promote the coordination of audit administration and other departments,to promote the system of audit report and to develop the participatory audit.The long term goal for the fiscal audit reform is to build?People's Congress centered?form. |
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