The Exploration Into The Future Orientation Of Our State Audit

The duties of state audit are ruled by the law,the administrative authorization or the contract and so on. When objective conditions change,the duties of state audit should also be adjusted when necessary. Only by adjusting the responsibilities of our state audit promptly and finding the accurate orientation,can our state audit effectively exercise its power of supervision , serve for the party's and government's decision-making in the system of macroscopic economy,play an important role in our socialist economic construction and social development. Firstly,this paper analyzes the external demands of the re-orientation of our state audit through three external environment factors which are respectively the demands of political environment,the requirements of law environment and the demands of economic environment. Secondly,the paper analyzes the internal demands of the re-orientation of our state audit through the existing problems in six aspects of our state audit at present,that is,audit basis, orientation of audit target, audit personnel, audit way, audit risk, audit system and so on. Thirdly,the paper specifically introduces advanced experience and the procedure of the overseas state audit and analyzes the five differences between our state audit and the overseas audit .The differences lie in audit environment,audit idea,audit pattern,audit management,audit methods and techniques. From this the author proposes his own point of view: In the future we can't copy the advanced experiences and procedures of the overseas state audit without any discrimination. We must realize the disparities,learn something advanced and practice in accordance with our national conditions. We should create a modern and scientific audit way which not only has Chinese characteristic but also conforms to the international convention. In the future our national audit will be supposed to follow the"3+2"pattern. It means"to strengthen audit surveillance of the government public finance by taking the legal government as the core idea,to speed up the central transformation from the financial audit to the performance audit by taking the highly effective government as the core idea,to strengthen the financial duty audit of leading officials as the key point to the authority restriction and the surveillance by taking the honest government as the core idea,to put the publication system of audit result into practice by taking the transparent government...