An Analysis Of The Reform Of China 's National Audit System

The emergence and development of national audit is closely related to the progress of human civilization and the development of the world economy, which is regarded as a necessary mechanism to ensure the realization of democratic politics, the important means and the supervision and restriction of power. Our country audit institutions have passed 30 years of glorious history, the current legal system and organization structure, especially the legal status of the national audit, under the leadership of the leadership, business guidance, responsibility, and gradually show the characteristics of the audit supervision and the inherent characteristics, the independence of the constraints, the authority questioned, the role of the local audit organs weakened and other issues highlighted.In recent years, many experts and scholars and the officials of the audit system have some problems on the system of the current national audit, and put forward a lot of reform of the original ideas and distinctive views. It can be said that the reform of the audit system more and more into the various media newspapers, but also reflects the national audit in the economic and social development and national governance, and other aspects are placed more hope and responsibility.In this paper, the national system reform of various perspectives as a starting point, from the relevant audit, national audit, national audit system, the concept and theoretical basis, a comparative analysis of the current situation and problems of the current national audit system. Summarized the audit independence, audit results announcement system is not perfect, the audit supervision did not achieve full coverage, the role of the local audit organs difficult to play and other issues, and from the system to analyze the deep reasons for these problems. With the realistic problem that needs to be solved, the reform views of the domestic theoretical circles are deeply studied. The reform objectives and targets of the "legislation and judicial strengthening" are put forward.In order to analyze the way of the reform, the innovation of this paper is to reconstruct the reform target. The deficiency of this paper is to put forward for a path to the goal is difficult to predict the influence degree of various factors, the reform goal is difficult to achieve good.