Research On Reform Of Government Auditing System To Enhance Auditor Independence

The China's current government audit system has better performed duties based on audit supervision work, and served the government center since its inception. It has made remarkable achievements in China in the maintenance of national finance and economic order, in the improvement of the utilization of financial capital, in the promotion of honest construction, and in safeguarding the healthy development of national economy and society. It plays a large role in promoting economic and social development. Meanwhile, it conforms to the trend of political civilization and promotes the social accountability establishment and development. However the government auditing system should adapt to its politics, economy, social background and environment. With the deepening of the reform of political and economic system,especially establishment and improvement of the socialist market economy system and increasing of social progress, the disadvantages of weak independence of Chinese government auditing system mode gradually emerge. Audit work is subject to interferences from all sides and insufficient audit capacity. The audit results cannot be declared. So the effects of audit supervision can hardly be fully achieved. To increase the effects of audit supervision of our government, we must fasten the reform of audit system with the view of increasing the independence of audit. Before putting forward the idea of the reform of audit system modes, we should insist on reform systematically and comparatively to search and take example for the advantages and disadvantages of audit system modes of main nations, such as legislative type, judicial type, independent type, and administrative type; We should comprehensively analyze different viewpoints on China's current reform of audit system in audit circle; we should fully consider our country national condition , traditional culture and the real possibility of the reform. That is to establish an audit institute subordinating to the People's Congress and implement the system of one government with three courts (government, court, procuratorate and court of auditors).