The Analysis Of Our Country Current National Audit System

Since the establishment of our country current national audit system in the early 1980s , it has been less than 30 years , but the national audit system had shown strong vitality .Our country audit institution had experienced to grow out of nothing developing process . CNAO(China National Audit Office) consists of agencies,18 local resident offices and 25 audit offices now ; local people's governments at all levels above the county level all set up audit institution ; there are about 80000 national auditors in our country . The construction of national audit legal system had been improved constantly . Ever since the promulgation of《Audit Law of the People's Republic of China》, State Council and relevant departments had formulated 6 audit administrative regulations and legal documents ; the local people's congress had formulated more than 30 local audit regulations ; CNAO and local people's governments had formulated about 200 audit rules and normative documents . The international position of audit institutions had improved continuously . Liu jiayi , the Auditor-General of CNAO is United Nations Broad of Auditors chairman and the first deputy chairman of INTOSAI(International Organization of Supreme Audit Institutions) now , and will be the chairman of INTOSAI in 2013 .Our country current national audit system had made outstanding contributions in ensuring healthy and rapid development of our country's economic,impelling the construction of a clean government and keeping the benefits of social public ,but it's too young compared to other economic surveillance system , so it needs advanced academic guidance urgently . We should strengthen the study of our country current national audit system to direct audit practice . The thesis starting from the comparative analysis of the history of Chinese national audit system and sino-foreign country national audit system , analyses and researches the advantages and disadvantages of our country current national audit system and the countermeasures of perfecting country national audit system deeply . The bud of Chinese national audit system was born in Western Zhou Dynasty which is about 3000 years old . Southern Sung Dynasty set up the Court of Auditors which is the first audit institution that is named after "audit" in China in the Ministry of Revenue . There are 2 common threads in slave society and feudal society mainly : first , audit supervision was all in the service of the ruler of slave-owners class or the feudal class ; second , audit supervision combined with administrative supervisory and judicial supervision and other supervision system . Chinese national audit system in the modern sense founded in the early days of the ROC(Republic Of China) , but for various reasons , ROC's national audit couldn't carry on normally . There are 3 popular national audit modes in foreign national audit system : legislation type audit mode which the representative countries are British and The United States ; judicial type audit mode which the representative countries are France and Spain ; independent model audit mode which the representative countries are Germany and Japan .There are 5 features in our country current national audit system : independence,mandatory,authority,comprehensive,immunity .It adopted administrative audit mode which was in line with Chinese national conditions in the early 1980s , but it has weak independence and poor transparency and other weaknesses . In the basis of summarizing the history of Chinese national audit system and learning the advantages and disadvantages of foreign national audit system , the thesis suggests the countermeasures of perfecting country national audit system : upholding the CPC's(Communist Party of China) leadership of national audit work , with necessary improvement under administrative audit mode as a starting point , setting up audit institution which is different from the administrative organ system , perfecting audit reporting system and audit accountability mechanism , setting up professional system of national auditors .