Research On Government Auditing Accountability System

In 2003, the Chinese government begin to make the effort of building up accountability government. Accountability system, as the important part of accountability government, has been attracting extensive attention widespread from all walks of life. The government auditing has become the most practical measure of accountability in government accountability system, because of its natural property, and its unique perspective on overseeing the government's actions. Government auditing accountability system, as the one aspect of the government accountability system, is a mechanism which uses the mean of government auditing to ensure the equity between powers and responsibilities by"enquiry"then goes behind the relative responsibilities. It has important significance to establish and perfect government auditing accountability system so as to strengthen auditing supervision, to raise the awareness of government's responsibilities, to enhance its governance capability and achieve the goal of building the accountability government.Standard method was used in the writing of this article. This article consists of six parts, and contents of every part are as follows:The first part mainly to illustrate the significance of this topic, the research background of government auditing accountability, the methods and the related literature review.The second part describes the historical development of the government auditing accountability system at home and aboard, and outlines the development process of the government auditing accountability system. In addition, I had analyzed its real meaning and implementation foundationThe third part carries out in depth analysis of three core elements in government auditing accountability system.The forth part tries to give the system design of government auditing accountability system, which fits the condition of our country.The fifth part explores the implementation system of government auditing accountability system, aimed at strengthening feasibility of government auditing accountability system.The sixth part pointes out the research outlook of government auditing accountability system.