The Research On The Reform Of Government Auditing Institution Of Our Country Based On Function Optimization

Our country is undergoing a period of change, "11th Five-Year Plan" : planning to improve the efficiency of resource distribution,transform government functions, improve the state's macroeconomic regulatory system. This proposes that the government auditing of our country is going for to adapt the new demand to adjust or reform. Therefore, we have to trace back to the government auditing system.With consideration of the related papers associated with the current structure of the government auditing system on discussion of the government auditing system, In this paper, based on the dynamic theory of the reform of the system and the system functional theory from the perspective of optimizing the function of the government auditing system to analysis of government auditing system reform. Based on the dynamic theory of the reform of the institution, we propose that the change of government functions is the external propellant force for the reform of the government auditing system of our country, and unify the related data research, from two aspects which are the government auditing system service object and the function object to analysis the effect of the present government auditing system, we can see the reform of the government auditing system has its inherent inevitability. The effect of current government audit system of our country is not ideal. This shows that the localization of the function of the government audit system is not clear. From the aspect of the government auditing system service object, the localization of the government auditing system service object functions is to meet the needs of the public. From the government auditing system function object looking the manifestation of the function of the government auditing system, the localization of the government auditing system function object functions is decided mainly by the localization and real implementation of two fundamental recessive functions(the information function and the drive function). Therefore, in view of the role of government auditing system service objects, based on the optimization of the functions, the improving of government auditing system is primarily from a settlement of an improved system for the expression of public opinion. In view of the role of government auditing system function objects, based on the optimization of the functions, the key of the improving of government auditing system is to improve the internal management system of the government auditing department mainly from two aspects of government auditing information management system and government auditors management system. Therefore, based...