Research On The System Of The National Audit

The system of the national audit is basically the audit organization system, and is influenced by the political system, the law system and cultural traditions. Thus the system of the national audit mainly falls into four types: lawmaking, judicial, independent and administrative patterns. At present, there are more than 160 countries and regions in the world having established their own condition-suited system of the national audit. These different types of the system have their own respective features, and they in themselves have no so-called good or bad division. Therefore, so long as it suits the nation's conditions and can really play the part of supervising and balancing economy, this system should be seen as the most effective.China's current system of the national audit was established in the 1980s. It shows the characteristics of the layer leads system (led by the government of the same level and the higher Audit Institutions), work budget guaranteed by the government and so on. This administrative audit system has fully taken into consideration the situation then and the requirements of the early developmental period, and contributed a lot to the full development of the country's audit cause, the economic reform and the social progress, but with the further development of the socialist economy, such weaknesses in the current system of the national audit as low independence, problems in authority and responsibility and the difficulty in realizing the ideal system of the leadership have hindered the development of audit cause. Because of all these mentioned, the reform of the country's system of national audit has been put forward.To the question of how to reform the current system of national audit, there are the following several perspectives in the academic and actual situation fields: situation-maintaining perspective, lawmaking-pattern perspective, independence-pattern perspective, position-promoting perspective, transition perspective and two-track system perspective etc. Since independence is the lifeline of auditing, in the course of reforming the current system of national audit, we should combine it with the current national situation and treat strengthening the independence as the main point so as to fully play the role of supervising and balancing of auditing. Among all these perspectives, I prefer to that of the lawmaking pattern. Although there is still a long way from realizing the lawmaking pattern of the system of national audit, basing on the present system, we can steadily reinforce the independence of auditing and the force of center auditing, and gradually reform the system of the local audit institutions to improve the supervising effect of auditing. At the same time, we can make things ready for the transition to the lawmaking pattern so that we can get a smooth transition when the conditions are mature.