Study On State Auditing And Macroeconomic Management

Under the system of socialist market economy, it' s necessary for a country to strengthen and improve the management and control over macroeconomy in order to overcome the weakness and negative effect of market economy . State auditing is considered as an important component of the security supervision system of the macroeconomic management. Whether it works well or not is related to the efficiency of macroeconomic management in a country. State audit possesses a lot of advantages such as high-level supervision, wide coverage surface, unconventional status, which play a part in the perfection and improvement of macroeconomic management. Since the establishment of auditing institute, state audit has provided beneficial information and suggestions for the reinforcement and the improvement of macroeconomic management. However, standing from the angle of macroeconomic management, its function hasn' t been developed to the fullest. Therefore, to fully realize the status and action of state audit in national economy , define its significant duties in macroeconomic management, solve all kings of existing problems and paradoxes, is the key to the effect of state audit. Along with development of reform and opening in our country, as well as the erect and soundness of market economy system, all levels of party leaders and social circles have higher expectations and demands towards auditing supervision, Missions of auditing institute are wider, which simultaneously face new tests. As a crucial part of the macroeconomic management, in the presence of new situation, how to make it be adapted to the need of socialist market economy development and to let it serve reform and opening policy and macroeconomic management better has become a main subject in front of auditors and even managers, which worth our thought and research. Based on this, this essay first starts from the essence, characteristic and function of state auditing, and links the content and system of the macroeconomic management. Then it research into the position and effect of state auditing in the government macroeconomic management, pointing out that it be an indispensable link in perfecting state budget management, a vital approach of adjusting national economy , a powerful means to supervise and manage state-owned assets, a main fraction of state power restriction system, and a strong information examination and warning mechanism of national economy system. Following that, the paper indicates a few current problems and defects on the basis of the analysis of the history as well as present condition. For example, audit management system doesn' tfit market economy system, lacking of dependence of audit supervision, law and regulation not sound, the width and depth not enough, and so on. And it further analyses the reasons which restrict its action in national macroeconomy, predicting and prospecting the tendency of the development as well as changes of state audit in our country during a new period. Finally, it puts forward some viewpoints and proposals on how to get used to the need of social political and economic development, how to make state audit more efficient in macroeconomic management, presenting personal ideas and opinions from different aspects separately, including perfecting auditing supervision system, innovating work thoughts, strengthening construction of auditing institute, and enhancing its service level.