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Study On The Management System Reform Issues Of Local Audit Institutions In Our Country

Posted on:2013-05-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y YinFull Text:PDF
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At present there are large numbers of strong organization in china’s administrative system executevertical management. In1998the auditing department established dispatched agency, vertical leadershipinstead of dual leadership. However, local audit institutions still adapt the dual leadership in themanagement system. Along with the development of market economy in China, the vertical administrationdepartments are in expanding. And the current local audit institutions management system has obviouslynot adapted to the new environment and new situation. On the other hand, China’s ministry of finance putsforward in the nationwide promoting the general goal of the direct management reform of the financialsystem,the “Twelfth Five-Year Plan” also emphasize should advance steadily the municipal county pilotreform, enhance county economic development vigor. Currently many provinces carry out “The county toexpand its powers” and “Provincial Tube County”, it is to abolish disadvantages of the separation of theurban and rural, and transfer to the management system of urban and rural Balancing development. Theresearch on reform of the local audit management system shall have the important theoretical and practicalrelevance.Based on the practice, this article takes the study methods such as inductive research method,comparative study method, interview survey method and statistics analysis method, links theory withpractice, draws lessons from previous research results, consists with our own national conditions, makes themanagement system of local audit institutions as the breakthrough point, and bases on the current stage ofthe government auditing environment. This article applies the audit interest coordination theory, publicchoice theory and flat organization theory, to makes a theoretical analysis of the problems exposed to thelocal audit management system in our country, such as the auditing independence is not strong, auditingfunds are nervous, auditing range is not comprehensive, auditing results are limited and new problemsbrought by the direct management reform of the financial system etc. And then,this article discusses thenecessity and feasibility of local audit management system reform, this reform is not only beneficial toenhance the audit independence, curb corruption breeding, strengthen economic responsibilityconsciousness of the leadership, is also helpful for adapting to the development of audit environment itself, paying a minimum cost under the advantage of the current audit system,and linking the audit managementto financial management. Then the author puts forward the basic reform goals and principles and makes aconclusion that audit institutions within provinces should choose the vertical management system as thereform plan.To make the reform more convincing, this paper chooses20county audit institutions in Henanprovince as the subjects, through to the reality investigation and statistical analysis of the interview data,demonstrates our country should carry out “the province is the following perpendicular managementsystem”, to strengthen the audit independence and audit supervision. At the end, the author proposes thebasic ideas to implement “the province is the following perpendicular management system”, such aspersonnel allocation, fund management, auditing jurisdiction and the steps of reform implementation. Andthe author puts forward some concrete suggestions to play the whole audit advantage, comprehensiveexcavate audit resources, highlight the key auditing, close the local government, perfect the audit publicmechanism, conduct economic responsibility auditing and performance auditing, develop the auditregulations and improve the audit team quality, etc.
Keywords/Search Tags:local audit institutions, audit management system, vertical management system, economicresponsibility auditing, performance auditing
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