On The Process And Direction Of China's National Audit System Reform

Ever since our national audit system established twenty years ago, the current national audit system has made a significant contribution to maintaining the fiscal and economic order of the country, improving the efficiency in the use of government funds, promoting the building of a clean government and ensuring the sound development of the national economy and society. But at the same time, problems of our national audit system can not be ignored, such as the lack of authority, the limit of the audit result announcement, and so on. Therefore, this paper studies specifically the reform of our national audit system.The national audit system is the operating system of government audit. This operating system includes three parts: organization form, namely the structure mode of the national audit organizations; organization institution, namely the establishment of the national audit institutions to work in accordance with the laws and regulations; organization goals, namely the goals of establishing and operating of the national audit organizations.The current national audit system of our country is an administrative national audit system, and has dual leading implementation. The laws and regulations, such as the Constitution of the People's Republic of China and the Audit Law of the People's Republic of China, are our organization institution. Since our national audit organization is subject to the government, leaded by the regional government and superior audit organization, and auditing the same level government departments, it makes our national audit system have the problems of the lack of authority, the regional protectionism, the limit of the audit result announcement and other problems. Those problems have bad effects on the functions of our national audit, and do harm to the positive roles of our national audit in the ways of maintaining the fiscal and economic order of the country, improving the efficiency in the use of government funds, promoting the building of a clean government and ensuring the sound development of the national economy and society.To realize the expect functions of the national audit that the social institutions and the public have, it needs to reform the current national audit system. Step by step, our national audit has changed from the financial revenues and expenditures audit to the efficiency audit, from counting by human beings to counting by computers, from nonstandardization to standardization. On the base of those changes, we should establish the double-track national audit system, which means keeping the current audit structure into an internal audit of the government, establishing the special Audit Budget Supervising Committee under the National People's Congress and the Regional People's Congress, in charge of the supervising of budget audit specifically, exerting the double -track audit system. The double-track national audit system should be set up in theConstitution, the audit law and other laws. The responsibilities, rights and communication institutions between the Audit Budget Supervising Committee and the internal audit organizations of the government, should be defined particularly. Only in that way, the double-track national audit system can be established.