China's Special Audit Investigation Study

The special audit investigation are activities that the audit organs use audit tools, and national fiscal revenue and expenditure related to the specific matters to the relevant localities,departments and units.it is an important means of the audit organs to carry on the full implementation of the audit oversight responsibilities,and give full play to the constructive role of the audit and supervision.in the recent years,more and more problems were disclosured through the audit strom.Under such circumstances,there is Great practical significance to research the special audit investigation basic theory and anylise the application of the audit investigation in depth to Enhance the effectiveness of the special audit survey.Firstly this paper discussed the definition,idiosyncracy,principled and its format and designed its process.Secondly,this paper use methods of comparative analysis,trend analysis,case studies,and the typical method aggregate the problems exsited in the special audit investigation of China according to the practice of the special audit investigation of A city from the areas of implementation time,the survey,the project categories,the survey project continuity,investigation unit,organization and implementation,the survey carrier and the result of the survy,and also discussed the development of the special audit investigation trend.The problems include that there are some mistakes on understanding on the issue,the legal basis is not vary perfect and the financial supervision system is not reasonable and the theoretical research is lack.Finally according with the conclution of analysis the case and the problems of the special audit,this paper try proposed that we must change our concepts,build a reasonable organizational system,improve the relevant laws and regulations and innovative platform and strengthen supervision theoretical research responses and suggestions in order to deep the the special audit investigation.