National Audit System Under The Perspective Of Governance Comparative Study Of The On Audit Reform Path Selection

On the course of government administration, national audit system exists as "immune system" in the economic operation of the state. Such kind of tool for government governance can perform functions of audit and supervision on behalf of the state. It plays an irreplaceable role in helping government improve governance and decision-making, intensify supervision as well as strengthen responsibility. Currently, in the face of the global topic-government governance, new public administration movement has approached and begun affecting profoundly the reform of our government system.In the light that the key to deepen audit functions of the state is to achieve the objective of governance, this paper focuses on the theme and relies on the analysis of the current situation of our national audit to highlight the goal of governance in our country. By drawing lessons from theoretical results and practices of national audit in foreign mainstream countries in combination with national conditions of our country, it discusses our national audit from the framework of governance and integrates the realization of the objective of governance and further functions of national audit. Further research is also carried out on the function orientation of national audit, accountability audit, government performance audit and audit result announcement from the perspective of governance. That will bring about great influences on the ultimate accomplishment of the goal of governance. In this paper, it conducts a comparative study on the national audit under governance on the part of government, market organization and public participation by setting foot on administration scienceThis paper is made up of five parts. Chapter one introduces basic theories about the national audit system under governance, in other words, it's the summary and definition of national audit system from the perspective of governance. It describes the history of the national audit system and theoretical foundations for the generation of the above mentioned system under governance, along with the framework of the article. The next chapter refers to basic theories about governance and national audit system, the function and significance of that system performing in the governance of the state. In chapter three, it talks about the national audit system of different countries and the meaning of their governance, such as the categorization of such system in different countries and assessment and analysis of the significance of their governance. Then to chapter four, a comparative study is made between the audit system of China and such countries as listed in the previous chapter. In addition to the comparative study, it presents China's audit system and characteristics of its governance. After common points and differences in the national audit system between China and those countries are found out, the cause is analyzed from the point of government, market organization and public participation. At last, it points out the option for a way to the reform of our national audit system under governance. The idea of governance is introduced from national audit and the measure for the reform is proposed on the condition that all these are done well, i.e. function orientation of the national audit system, accountability audit and government performance audit under governance, and audit result announcement in the guidance of perfect governance.When writing this paper, the author, on the one hand, makes a comparative study on the national audit system under governance as to enable a close combination of governance and audit system; on the other hand, the author points out the choice for a way to the reform of our national audit system from the perspective of governance. With regards to problems which have to be solved in government audit, it's proposed that the governance should be blended in it so as to promote effective offering of public audit services.