Legal Regulation Research On Government Purchase Of Social Audit Service

The reform of government public service supply mode is the inevitable result of the worldwide wave of privatization.The reform will not only incorporate government procurement of public services into the scope of contractual adjustments in order that government procurement can be strictly regulated,but will establish a public-private partnership of mutual benefit,mutual aid,win-win and innovation on the basis of contractual relationship as well.The practice described above will elevate management of government procurement of public services to the governance level so as to develop the government public service supply mode truly meeting Chinese practical demand,through basing on the top-level design,emphasizing system construction,working on mechanism innovation,focusing on path selection and striving to complete the positive interaction of sinicization of global experience and globalization of Chinese experience.The implementation effect of government procurement of social audit services which is a special field of government procurement of public services.It determines a series of important propositions in the field of national governance,including effectively integrating the government audit resources,full coverage of the audit goals,equalization of audit public services,establishing public-private cooperative relation of government audit and social audit,and national economic security.However,our government procurement of social audit services is in a dilemma of chaos and disorder from theory to practice due to lack of experience,backward management and relaxation of legal regulation in our government procurement of public services.How to legally define the subject of government procurement of social audit services?How to draw a clear line between the rights and obligations among subjects?How to resolve the conflict between rights and obligations among subjects?How to learn from abroad experience to develop our practice?How to select the legal regulation path of government procurement of social audit services?How to establish and perfect the mechanism of government procurement of social audit services?These questions guide and determine the structure and trend of thought of this paper.Based on empirical research,this paper is aimed on finding out the answers to above questions and establish the best solution to the legal social regulation of governnment procurement of social audit services.In addition to the introduction and conclusion,the full text is divided into five parts.Part one,through the establishment of the theoretical basis for the government to purchase social audit services,provides theoretical analysis tools and paths for research the core issues of government procurement of social audit services and its legal regulation.First of all,through the interpretation of the concept of government procurement of public services,to clarify the value and significance of government procurement of public.Secondly,based on the comparative analysis of government audit and social audit to integrated the resources and collaborations to serving national government,insuring auditing supervision right,in order to settle the theory basis to interpreting government to purchase social audit service.Third,put forward the relational contract theory and focuses on the cooperation between public and private value,the relational contract theory provide theoretical guidance and value leading to public and private collaboration,by means of convert the core relationship,long term goal,the community of interest,win-win goal.In order to make government purchase social audit services in general purchasing behavior and the basis of general management behavior to the contractual relationship until the public-private partnership extends the possible;meanwhile,which is providing sufficient theoretical preparation for government purchase of social audit service specific management regulation and legal regulation.Part two includes three points.First of all,taking the front of the village government audit in economic supervision in the village of audit as a research perspective,focusing on two representatives,Township Village audit and social audit services purchased for case analysis samples.The author witnessed the whole process of the implementation of the project,obtain first-hand empirical data and materials.According to observation of the problems in implementing the government audit as well as government purchase of social audit service facing difficulties,making summary for this article intends to study and solve the problem.Secondly,not confined to the government purchase of social audit service itself,but the research perspective of expanding the operation status and mechanism of supervision to the village economy,analyzing the reasons of failure,so that the village depends on the effect of economic supervision in the village and village audit performance audit from the failure to the only way which must be passed is efficient the government purchase of social audit services this preliminary conclusion.Third,compared in the audit implementation in the case before and after the audit results from the village,explore the methods of routine audit concept,path,and the introduction of law audit as the goal of the government purchase of social audit services,audit mechanism innovation path optimization system of government,which also focus on the purchase of social audit services to audit public service the product innovation as well as the government has pointed out the theoretical and practical direction.Part three,firstly,the paper defines main purchase body,undertake body and consumption body,builds framework of legal tri-subject by defining the position of government in purchasing social audit service.The paper defines legal relations by studying the social attribute,rights and obligations of legal subjects.Secondly,one summary characteristics of rights and obligations of legal subjects,the influence on conception and behavior of subjects of rights and obligations,which will be the important approaches to improving the Public-private partnership(PPP)on government procurement in social audit service.Thirdly,this paper tries to analyze the conflicts of common legal subjects’ rights and obligations,look for solutions,and make the theory upholstery for the PPP on government procurement in social audit service.Part four,firstly,in response to "deficit of rule of law" "public service vacuum of audit" caused by the dependence on normative documents in the PPP on government procurement in social audit service,the paper defines the internal logic of rule of law that followed by the PPP on government procurement in social audit service.If there is no legal framework,the PPP on government procurement in social audit service will not enter institutional development orbit,and also lead to lack of legitimacy.Secondly,the right path to build a legal PPP on government procurement in social audit service has made the choice.The paper analyzes how to build a legal framework of government procurement in social audit service from legal and justice points of view.From angles of change of the government idea and foundation of government’s security commitments,the paper suggests strengthen the awareness of responsibility and consciousness of self-restriction on the part of governments,make it legitimate from enhancing public supervision and participation as well as information-open.Thirdly,the paper emphasizes the need to insist on strengthen the management and legal control,reinforcement of self-construction of participation of the PPP on government procurement in social audit service,including government and accounting firm,promotion of the up-forward of their subject diathesis and professional level,the importance of building and continue to improve the judicial relief system in order to provide the legal support for the government procurement in social audit service.Part five,this paper plans the implementation mechanism of government purchasing social audit services.Firstly,pay close attention to the innovation of government purchasing social audit services which is law audit.On the basis of fully discussing the meaning,the principle,the origin of law audit,it explores the breakthrough and innovation from conventional auditing which is precisely the innovation value,so could avoid falling into formalism mud just like "New bottle of old wine" type.Secondly,it constructs the coordination mechanism of PPP during the course of government purchasing social audit service.The good effect of government audit project and the realization of the interests of both sides between public and private promoting the emergence of a PPP which will be the new relationship beyond the simple contract relationship.On the basis of the existing contract,both side of the public and private will further set the multiple objectives which exceed original goal.Based on pursuing a win-win goal and expecting of long time benefit,both sides will do their best to maximize the effort of the PPP through not adhering rigidly the content of the contract.After the analysis of the attributes and value basis of government internal audit,this paper summarizes the coordination principles of the PPP during the course of government purchasing social audit service,so as to make detailed plans and institutional arrangements for the content and operation management of the coordination mechanism.Thirdly,based on the results of empirical research and literature review,this paper sorts out the main risks in government purchasing social audit service,analyzes the patterns and attributes of all risk kinds,selects the risk prevention path,and makes recommendations on risk prevention strategies.