Research On China’s National Audit Organization Structure

As an important means of national governance, the national audit, as an immunesystem, play an important role in ensuring that the country’s economy and society keep ahealthy running. On the economic side, the national audit not only supervise and evaluatethe running of public funds, but also observe and reflect the risk of the operation of funds, soas to make sure a healthy economy. On the political side, the national audit carry out thedemocracy and legal system, restrain vicious expansion of power, and promote thefighting against corruption. As a entity to have the responsibility for performing national audit, therole of the National Audit Organization is determined by the scientific and rationalorganizational structure directly. Therefore, the study on the organizational structure of thenational audit is particularly critical and important.In this paper, the research object is the national audit organizational structure theory.The research framework of the national audit organizational structure consists of theapplication organization management, administrative organization theory and auditingtheory. The paper discusses about the connotation and the elements of the national auditorganizational structure and analyzes the existing national audit organizational structure inChina according to the research project that involves in organizational structure, divisionof functions, organizational structure forms. The paper also summarizes the maindrawbacks of the national audit organizational structure in China, which includes theproblems on the organizational structure of executive of dual leader model and theshortcomings of the division of organizations according to audit objects. To solve theproblems of the China’s current national audit organizational structure, the paper proposesa specific plan on reforming the national audit organization and management model,which is the establishment of "discipline-audit “system and the solution to theshortcomings of dual leadership system concerning the national condition and the practiceof national audit. Meanwhile, this paper centering on audit project build the structure ofthe matrix national audit organizations to solve the problems of our existing organizational structure of the.division of the organization based on the audit object.