Preliminary Research On The National Harmonious Audit Environment Under New Situation

Currently the research of the audit environment in our country is still at the beginning stage. the audit environment problem is a common topic that the audit practice activity and theories research have to face, this text research the audit environment, understand and control some important environment parameters related to audit work, hold the audit regulation, based on dynamic realization in present environment condition and evolutive trend and with the analytical taste examine the gains or losses, people would outward the alignment of an environment contain a diversified dynamic state understanding, this kind of understanding under the condition of particular history, will provide the regulation variety trend for the audit, comb the environment gains or losses at announce to public to audit the work, while implement the job that constitution give, analyze what beneficial condition is, exist again which obstacles and resistance. This text starts to explain basic factors of national audit environment and the characters of audit operation environment under the market economics, then specially analyze the character of audit environment under new domestic and overseas situation. Meanwhile the text fully expresses the importance of constructing harmonious audit environment, which provides decision evidence for constructing harmonious environment under the new situation, and which also build basis for constructing and performing Chinese special audit theory system and quickening Chinese audit internationalization.In general the substantial evidence, contrast and the history logics rational methods can be used to research audit environment, furthermore we can refer some overseas research theory. Macroscopical audit environments include economic environment, political environment, law environment and social environment. Microcosmic audit environment of our country mainly includes the nation inner audit environment, inner organization structure, encourage and stipulation mechanism and risk acceptance and morals of audit principals.The main characters of audit operation environment under new situation are: The public finance becomes the important means of the national macroscopical control, public management becomes the basic function of the government management, power balance is the basic mechanism of national rules and laws. The characteristic and influences of the local new situation mainly include the following contents: The political reform and the democracy construction, market public service, the bank system reform and going pubic, state-owned enterprise reform, environmental protection advocacy, the troops logistics reform, enlarging international cooperation, educate and medical reform, strengthen the incorruptibility & politics construction and harmonizes the social construction. The new international situation mainly influences our audit environment after joining the world trade organization, such as the impact on bureaucratism, audit concept, government audit executive method, career moral promotion, audit education and audit instructive principle etc.Constructing harmonious audit environment under new situation is very important to our audit as flows: further executing audit theory research & discussion, creating conditions for perfect audit theory mechanism, strengthening the position of government audit in the national political and economical mechanism, carrying out audit and realizing audit aims, avoiding government audit risk and executing the functions of government audit for fear the loss of nation-owned assets.We can build harmonious audit environment by the following methods: define the scope of the national audits and audit category; set up reasonable government audit target; reconfirm the original responsibility of government audit; build the spirit of constructive government audit; clear reform methods and renew thoughts; amend, issue and cancel laws according to the WTO rules; set up independent audit working system; establish audit announce and special report system; make systems for follow-up education of audit personnel; prepare public and transparent executive procedures and disciplines.We get the following six conclusions by research on audit environment: Study composed factors of government audit and specific influence method and effects, which is very important to instruct the audit practices according to our actual situation; divide the substantial functions of government audit into macroscopical and microcosmic levels according to various environment factors, thus set up an environment factor system; Our audit operation environment has three characters under the market economy condition; all kinds of changes of domestic and overseas audit environment have their own characters and greatly influence government audit; at present in our country , setting up harmonious audit environment is very important to our government working; Currently, set up harmonious government environment is also completely viable.This research limits of the text mainly conclude: Mainly study for the theories, did not involve case and substantial evidence models, the follow-up research can analyze from the case example and try to set up related substantial evidence analysis model; theory research mainly concentrate on Chinese situation, and not involve so much historic and overseas information. The follow-up research can analyze and compare overseas or historic relative material.