Study Of Public Resources Audit Theoretical System

The national audit department inspects the situation of managing and using public resource relying on implement public resource auditi. Implementing public resource audit can enhance efficiency of using public resource, prevent public resource from suffering loses and promote construction of harmonious society. Any practice should be instructed by the tbeory. In order to develop public resource audit, public resource audit theory should be researched firstly. Researches on public resource audit theory system has the extremely vital significance to both the consummation of public resource audit theory and the development of audit practice. It's the first key problem which must be solved in researches on public resource audit theory. But researches on public resource audit theory system are few, and have some limitation. So the objective of the thesis is to build a allround, systematical, rational and effective public resource audit theory system, which will offer a guide for researches on public resource audit theory and practice.In this paper, firstly, after the studying backgrounds and significances of this title being described. and its current research situations in board and home being analyzed systemically, the researching content and methods in this paper were put forward. Secondly, the paper analyses the related theory, including the relevance between management of public resource and surveillance function of state audit, the reason why pubic resource audit appear, current development situations of public resource audit, the relevance between public resource audit system and audit system. Thirdly, according to dialectical though of system theory, the paper constructs an publc resource audit theory system, whose Logical beginning is pubic resource audit postulates. Then, the paper analyses the operational mechanism of publc resource audit theory system. Finally, according to current situations of public resource audit development, the paper constructs guarantee mechanism.