| From "audit storm" in 2004 to be considered "audit accountability Year" in 2008, China has experienced a lot of things, but also saw the surging wave of responsibility-seeking. It is based on the expectations of public opinion for "audit storm" after the "responsibility-seeking storm". Report to the Seventeenth National Congress of the Communist Party of China about "Unswervingly Developing Socialist Democracy" was pointed out that:"Improve the mechanism of restraint and oversight and ensure that power entrusted by the people is always exercised in their interests. Power must be exercised in the sunshine to ensure that it is exercised correctly....We will improve organic laws and rules of procedure to ensure that state organs exercise their powers and perform their functions and responsibilities within their statutory jurisdiction and in accordance with legal procedures. We will improve the open administrative system in various areas and increase transparency in government work, thus enhancing the people's trust in the government. We will focus on tightening oversight over leading cadres and especially principal ones, over the management and use of human, financial and material resources, and over key positions. We will improve the systems of inquiries, accountability, economic responsibility auditing, resignation and recall. We will implement the intra-Party oversight regulations, strengthen democratic oversight and give scope to the oversight role of public opinion, pooling forces of oversight from all sides to make it more effective."However, the Government Accountability audit as a monitoring tool, Can play its due role? How to effectively play its role? The effect of what they do? This paper use the normative and empirical research method to study on the responsibility-seeking system of government auditing, mainly including three parts:The first part is the theoretical analysis of the responsibility-seeking system of government auditing, including the first chapter, ChapterⅡ, ChapterⅢandⅣ. Based on literature review, combining accountability outlook, this section analyze the characteristics and the historical background of responsibility-seeking system of auditing and then clarify the relationship between the administrative responsibility-seeking system and audit responsibility-seeking system. As an effective way to prevent the alienation of economic power, the audit responsibility-seeking system has its own unique effect and role. And then, I carried out a framework for responsibility-seeking system of government auditing and an analysis of the measurable indicators and influencing factors of that.ChapterⅠis introduction. It mainly include research background, research significance, study way of thinking, proposed innovations, research method and cultural heritage overview etc.. Among them, the cultural heritage overview includes administrative responsibility-seeking system and audit responsibility-seeking system research situation.ChapterⅡis the basic theory of responsibility-seeking system of government auditing. From the accountability outlook, I analyze the fiduciary relationship between economic responsibility and responsibility-seeking. I think there is responsibility-seeking if the accountability exists, and there is bound to accountability on the responsibility-seeking. According to their relationship, I think that the responsibility-seeking is in a particular principal-agent relationship, the principal affix the responsibility of the trustee (i.e., agents) who is failure to properly discharge fiduciary duties in accordance with pre-agreed contractual accountability. That is to say, responsibility-seeking system is the system of accountability.Therefore, responsibility-seeking system of auditing is through the audit, the person liable who is according to the provisions of the act, omission or disorder is given the punishment of corresponding party, government discipline and economic. The responsibility-seeking system of auditing is a social accountability and accountability systems for the audit findings involving the use of the assets in the flow, efficiency and the results. And the responsibility-seeking system of auditing is an important component of the administrative accountability system. From the view of current practical point, the responsibility-seeking of auditing is the prerequisite for administrative accountability and the administrative accountability is the end-result of the responsibility-seeking of auditing. From the view of the development process, from our country began to report the audit findings reported to the government in 1994 to the government began the audit report to the public on June 25,2002, carrying out audit work has been perturbed. "Trial without asking" embarrassing situation happen year after year, It is this demand responsibility-seeking of auditing shall be born. It is until the "SARS" prevention and treatment in 2003, including two government officials and nearly a thousand officers in the course because of major errors were dismissed official that China was formally launched in the government management of the responsibility-seeking system which marks the birth of the responsibility-seeking system in our country. To July 2009, "On the implementation of party and government leaders accountable Interim Provisions" marks that the release of our responsibility-seeking system has already entered the institutionalization of the development track. The root of that is the growing phenomenon of economic power of alienation. Responsibility-seeking of auditing as an effective way to monitor the economic power certainly should play its due role.ChapterⅢis the framework for the responsibility-seeking system of government auditing. There are six aspects of a framework for them including the objectives, content, specifications, subject, object and process. The goal of the responsibility-seeking system of government auditing in our country is a based on the neutral and negative targets mainly, while only a small part of the positive goal. The Negative objective is attention to the issue exposed and punished, but can not eliminate the "check every year, every year there are problems" phenomenon which can "symptoms" but not "cure". Responsibility-seeking of auditing is usually included determining the existence of error and fraud, rectifying mistakes, dealing with punishment and implementation of the follow-up audit. Respectively, through the "Lima Declaration", laws, norms and institutions in four areas to be regulated in order to ensure an orderly process and an reliable results of responsibility-seeking. From the government audit systems perspective, the main subject of responsibility-seeking system of government auditing should be direct responsibility-seeking to the audit institutions at the core, a bit more direct accountability to the audit body core, Complemented by authority of responsibility-seeking (including the people's congresses at all levels, the judiciary, discipline inspection departments and administrative departments),and then expanded to include the responsibility-seeking of public opinion (in the media as the main universal accountability) in the organic system. But there is a common characteristic of the object is that which units of public funds, which units should be subject to audit, subject to responsibility-seeking of auditing.On the one hand is that the use of public resources and powers of the application is legal compliance or not; On the other hand, the use of public resources and powers of the application is stresses of performance that is consistent with economy, efficiency, effectiveness of requirements. The most important thing is from the "right thing" to the "right people", which is the natural return of government auditing. According to the specific content of responsibility-seeking of auditing, there are three stages including the identification of the fulfillment of fiduciary duty, treatment and improvement suggestions.The second part is the empirical research on the results of responsibility-seeking system of government auditing, content of ChapterⅣ. This chapter studied the data in China's 31 provinces and municipalities, the local audit institutions from 2002 to 2007 and draw conclusions of correlation analysis. Rectifiable ratio--what amounts of pay to public finance-already divide by amounts of pay to public finance-should was used as substitute variables of effect of responsibility-seeking of auditing. Empirical test results show that the number of person in provincial and municipal local audit institutions and responsibility-seeking of government auditing effect is significantly positive correlation. Therefore, in order to improve the results of that, we should increase the number of high-quality auditors. Regional economy and effectiveness of responsibility-seeking are significantly correlated. It is notes the more economically developed regions are greater intensity of audit responsibility-seeking than the economically underdeveloped areas. At the same time, the economic affordability of developed regions is stronger than the less developed regions. Therefore, most models can be promptly handed discipline. However, the number of units being audited and the results of the responsibility-seeking of Government Auditing are negative correlation, but not significant. This means that only the reduction in the number of units being audited is difficult to enhance the effectiveness. Therefore, from another angle shows that when the audit staffs are selecting the audited units, the targeting mechanisms should be established and appropriately select the audited units with a view to maximize the use of the existing auditors. Similarly, the number of cases which transfer to the institutions of justice and discipline inspection departments and the effectiveness are positive correlation. And similarly, there are no significant results. This also illustrates merely increase the number of cases cannot significantly increase effectiveness. At the same time we should also consider after the transfer of cases there is a formation of responsibility-seeking among the various departments together or not. Then further participate in and urge the Follow-up treatment of the results of responsibility-seeking to improve the responsibility-seeking system of government auditing and enhance the effectiveness.The third part is policy proposals, mainly including Chapter VI.ChapterⅥis improving responsibility-seeking system of government auditing and giving full play to the function of audit's "immune system". This chapter respectively put forward countermeasures and suggestions of responsibility-seeking system of government auditing for the function of preventing, expose and resist. For fulfilling the function of prevention, we should establish the responsibility-seeking laws, change the audit mode and add ethical constraints. For fulfilling the function of exposing, we should public audit results and responsibility-seeking information and improve the auditing environment. For fulfilling the function of resisting, we should Clear the object, expand content and improve the quality of auditors.Finally, ChapterⅦsummarizes the main conclusions of this article, innovative points and limitations, as well as follow-up research proposalsThe principal innovation of this article is the following:First, build the framework of the responsibility-seeking system. In this paper, I build the framework from the objectives, content, norms, and several other aspects of responsibility-seeking system of government auditing. To change the embarrassing situation of dual leadership in local audit, we should change the audit model and ensure the effective implementation of responsibility-seeking system through legislation.Second, test the responsibility-seeking effectiveness in empirical methods. In this paper, I discussed the responsibility-seeking effectiveness from the perspective of empirical research and draw valuable empirical evidence. Taking the provinces, municipalities and local audit institutions for example, the Rectifiable ratio-- what amounts of pay to public finance-already divide by amounts of pay to public finance-should was used as substitute variables of effectiveness for empirical analysis. And obtain empirical evidence of effectiveness in local audit institutions.Third, practice the function of audit's "immune system". For the implementation of the audit is running on an economic and social "immune system" and Giving full play to the role of preventing, exposing and resisting, I put forward the improvement of responsibility-seeking system of government auditing for the three functions in the policy proposals section. So as to further enrich and deepen this important innovation theory. |
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