Research On Problems And Solutions Of Financial Audit Of Jinan

Financial audit is an eternal theme of the audit work. Since the National and Jinan audit institutions were set up in the year of1983, financial audit was regarded as key issue and garnered particular attention. The enactment of Audit Law of the PRC in1994represents the establishment of dual-reporting system and the financial audit and supervision system combined by horizontal-auditing rule and vertical-auditing rule. These rules play positive and significant role in enforcing the national financial discipline, restraining and rectifying illegal behaviors in state revenues and expenditures, maintaining government decrees and economic order and promoting the financial revenue and expenditure management among governments at all levels.With the progress of China’s Socialist Market Economic Institution and the deepening of Financial System Reformation, especially after being a member of WTO, the governmental function ought to be more and more well organized and within good order from the state-governing perspective. In order to achieve this purpose, some kinds of phenomena, including ultra vires, administrative omission and other incorrect administrative acts, should be adjusted thereinafter. The characteristics of Socialist Market Economic Institution requires the governmental function of ordering economic activities to be more extensive than what is needed in nations who have completed market economy. The effect of organizing the social economy provided by the issue and adjusting of economic policies also ought to be more effective. Jinan is inevitably confronting with the similar situation. Therefore, state revenues and expenditures, which reflect the effectiveness of state economic policies, ought to be under supervision more effectively. This concludes that the improvement of financial auditing system is essential and necessary.This thesis attempts to analyze the development and status of the financial audit, to identify the problems faced by the financial audit of Jinan, and to explore the current countermeasures to improve the financial audit work through the case study of the concept of financial audit, legal basis, basic functions, supervision content, and Jinan financial audit.This thesis consists six parts:Part Ⅰ Introduction, introduces the reasons of thesis topics, the object of study, the basic ideas and research methods. Part Ⅱ is the questions about the financial audit, the concept of financial audit, legal basis, discussed the content of the basic functions and supervision. Part Ⅲ is the development of the financial audit of Jinan, described the development of the financial audit of Jinan, summed up the achievements of recent years, the financial audit analyze the current situation from both positive and negative parts. Part Ⅳ, take2010financial audit project of Jinan as an example, to introduce background of the project, audit content and priority, project organization and the main method, problem found and the recommendations by the audit, and focus on the summary and analysis of case. Part Ⅴ, in-depth analysis of the problems and causes of financial audit of Jinan by the actual case. Part VI, according to the problems for the financial audit, respectively proposed targeted countermeasures and suggestions from the level of institution-building, the level of the concrete operational, the level of legal protection and the level of contingent construction.This thesis intends to use documentary research, qualitative analysis and case study method, focuses on the development status for the financial audit of the Jinan Government, in-depth analysis of the problems and cause analysis. The difficulty is how to propose recommendations for targeted and operability, combine the actual situation of the current audit institutions to carry out financial audit. Innovation is the summary and analysis of the case, to understand the financial audit process more clearly and comprehensively, and to provide some help for finding, analyzing, and solving problems. In the process of the thesis writing, I analyzed, compared, summarized on the basis of large amounts of data, and the case of financial audit collecting, and strived to achieve the combination of theory and practice.