Research On The Organizational Innovation Of Government Audit Work Under The Financial System Of Provincial Directly Administered

In this paper, sort of direct control of the county fiscal system, beginning with the basic content.Using field research on the current situation approach to analyze the practice of reform in Guizhou province.In the process of reform and from auditing perspective direct control of the county fiscal system emerged more or less a problem. This leads to the core of this article and that affects the Provincial governing county fiscal system reform on the Guizhou provincial government audit organization’s.In this context, research on innovation of the Guizhou provincial government audit organization mode and what are the innovative security mechanism.Guizhou provincial governing county fiscal system designing to enhance the economic development of the province’s counties and the effect is obvious.But with the reforms carried out various mechanisms ensuing institutional issues.One manifestation is that the government audit organization is not suited to.The author through a lot of problems with direct control of the county in Guizhou province to audit the financial system audit institutions at all levels of the organization as a starting point to bring.Considering Guizhou Province auditing organs at all levels should be the subject of audit, audit objectives, aspects of the audit approach, audit and supervision mode, use patterns audit findings, audit technology innovation audit work in this way.Specific innovative ways to:Move audit subject(to strengthen leadership, increase audit efforts to unify the main ministries and agencies deploy resources and personnel), special funds to improve the performance audit, audit optimized mode(mainly to the "top-down audit," "crossover audit", supplemented by the "same level audit"), the conversion audit supervision mode(post-supervision into full supervision), improve the use of system audit results, and explore computer audit approach(to increase computer aided audit and audit network use).At the same time, Guizhou Province should provide appropriate protection mechanism for the innovation of the governing audit organization mode.Construction can be carried out in terms of audit institutions and organizations to protect, audit results announcement mechanism, enhance the quality of the audit team mechanisms.The main contribution of this paper is to:First, through the Guizhou provincial fiscal system research providing theoretical support for the further development of county economy to achieve balanced development of urban-rural integration.Second, by making a detailed analysis of the changes and challenges of Guizhou provincial audit organization mode, analysis the innovation audit organization mode,provide reference for Guizhou provincial audit organization mode.