Study On The Municipal Audit Management System Reform In The Context Of State Governance Modernization

Regarded as one of the cornerstones of state power supervision system,audit supervision which conceived in the notion that the power should be restrained by power,hereby,dedicates to play a vital role in terms of the promotion of public resource allocation efficiency,the maintenance of national finance and economy security,enhancement of administration efficiency and the facilitation of a clean government.Alongside with the development of times,the importance of audit supervision becomes increasingly prominent,hereby,“Reform the Audit management Mechanism” was claimed explicitly at the 19 th National Congress of the Communist Party of China,which could be regarded as the signal that the reform in question has entered the “Deep End”.To fully release the supervision power,the reform is going to dig the bottom in the context of system and mechanism.While the audit management mechanism reform has been conducted by the Central Party Committee,the follow up actions issued by the municipal governments draw more and more attention.In light of the Thought on socialism with Chinese characteristics in Xi Jinping New Era,the municipal governments would like to make the reform in question “always ongoing” via not only the unswerving execution of the deployments ordered by the Audit office,the State Council and the Central Party Committee,but also the innovation with local practice.Functions as an infrastructural system in terms of State Governance,with the acceleration of the state governance modernization,the current municipal audit management mechanism is outdated in many ways.Consequently,the boost of the municipal audit management mechanism reform is of necessity.It is self-evidently that the modernization of state governance has already provided the reform mentioned above with the specific requests in terms of the aims,contents,procedures and momentum.Aimed at conducting a solid research in the context of state governance modernization and on account of the existing findings,state governance theories and publiccommissioned responsibility theories,this paper would like to propose an analysis framework for the municipal audit management mechanism reform in the context of state governance.To be more specific,the frame could be construed as a constitution of two sections: the internal and external,furthermore,the internal is composed by organization,power,system and mechanism etc,.while the external consists of the Party leadership,audit mechanism and value auditing.From the perspective of Chinese history,the municipal audit management mechanism went through four phases,that is to say,the old audit,the red audit,the modern audit and the new era audit.In retrospect,we could sort out the unambiguous evolving routes and achievements of the very four phases and generate a more profound audit system with the stunning “Chinese Characteristics” which is consistent with the law of development.Admittedly,shortcomings could be witnessed in the current municipal audit management mechanism.In line with the analysis framework,the shortcomings consist of the mismatch of the organization configurations and the state governance demands,the deviation of power divisions and the state governance momentum,the disjunction of audit system and state governance system and the inappropriateness of the audit mechanism and the proceeding of state governance.As for the existing shortcomings mention above,certain regions had made their shots.In this sense,the paper conducts a case study and comparative analysis in the cases of Nanjing,Guangzhou,Chongqing and Guiyang,consequently,it is going to visualize the ongoing municipal audit management mechanism reform while to gain enlightenment from the cases.In light with the analysis framework and the case study,this paper argues that there are two preconditions in terms of the boost of municipal management mechanism reform in the context of state governance,that is to say,value orientation and audit system patterns.The former insists on the leadership of the thought on socialism with Chinese characteristics in Xi Jinping new era and the independence,authority and the specialization of the state audit embedded in the state governance system while the later emphasizes the invariability of administration audit.In this sense,the starting point of the municipal audit management reform could be considered as the organization,power,system and mechanism in the context of state governance.Furthermore,the organization configuration consists of the increase and decrease of audit institutions,the establishment of municipal audit committees and the classification of the organization schemes;the power optimization involves the confirmation ofadministration privileges,the transformation of administration functions and the setup of list system;turning to the institution construction,statically,it counts on the benign law and system,dynamically,it focus on the procedures which could ensure the law enforcement;the mechanism promotion could be construed as a combination of endogenous mechanism,exogenous mechanism and internuncial mechanism.The four sections mention above are both intertwined and departed and all these constitute the core of the municipal audit management mechanism reform.All in all,for one thing,the impellent of municipal audit management mechanism reform could be regarded as the commitment of the 19 th National Congress of the Communist Party of China,for another,it is the vital procedure to stand in line with the central Party Committee and the relevant state audit reform and the inevitable course for the booming of municipal audit.