Study Of Our Local Audit System

The local audit system is refers to the local audit organ's organization and control management system's, it is part of the government's audit organization system, it has significant influence to the local authority's quality of auditing and also the actual result. Our country's local audit system was formed in 1983, was the model administrative pattern adapted at the time's planned economy systems, it has played the major role since. But a long with our country democracy and the socialist market economy's development, the existing place audit system exposes some flaws and is becoming insufficiency more and more, which means it needs reform and the consummation. This is precisely the reason of this article. This article divides into three major parts:The first part is our country's local audit system survey. First elaborated the audit and the government audit's elementary theory, then introduce the audit system's concept, the characteristic, the pattern and the influence essential factor and finally enumerated our country's present local audit system's basic stipulation in details.The second part is our country's local audit system's flaw and the problem it brings. Namely characteristics of the present administrative local audit system's internal monitoring and supervision, the independence is seriously insufficient and has restricted the audit supervision to function properly and efficiently, and brings the local audit body a series of problems which include and do not end from on a organization level, human resources, funds, report announcements, processing penalties and jurisdictional limits.The third part is our country's present local audit system's reform and the consummation. First, has enumerated academic circle's six kind of reform and analyzed one by one for their merits and demerits, secondly should clearly define the basic principle which the local audit system should follow; Lastly, the author proposed own new angle-"the transition-lawmaking view", namely the central committee and the provincial level audit organs subordinate people's congress to lead, the provincial level following audit organs use the line supervision, and to carry out the elaboration of this plan's superiority and specific measures.