Government Auditing Problems And Solutions Research

Government audit is as an important part of administrative supervision in keeping thenational economic order stable and promoting the healthy development of the society,strengthening the party’s style in the cultivation of clean government, etc. In the eighteenthcongress of the communist party of China and the twelfth session of the National People’sCongress the representatives has repeatedly put forward to open the propulsion power andmake it into standardization, the systems of establishment and improvement of the inquiry,accountability of the economic responsibility auditing, resignation to assumeresponsibility and other depositions to strengthen the supervision within the party.Democratic supervision, legal supervision, supervision by public opinion helps to makepeople’s supervision power and run the power in bright way.Government audit refers to the auditing agencies help to audit the authenticity,legitimacy and effectiveness of the implementation of public funds of the government andits departments. It takes the audit responsibility of the universal property, the essence ofwhich is the independent oversight of the implementation of the responsibility of entrustedeconomic. The basic functions include: economic supervision, economic evaluation andearly warning functions. The enhancing of the government audit makes the foundation ofadministrative supervision. And it is conducive to improve the administrative supervisionorgans achievements and the transparency of administrative supervision. Through in-depthinvestigation, the audit institutions in Xiangtan City makes the clean governmentresponsibility system as the starting point, focus on the major economic crimes and auditlivelihood funds, strengthens the economic responsibility audit. The work of auditsupervision has obtained certain result. However, as the audit legal system is not sound,the audit supervision structure and leadership is not appropriate, the audit approach isunscientific and the quality of supervise is not high, the audit work of Xiangtan Citygovernment still exists some problems: it is lack of information disclosure, the work isvulnerable to the impact of other administrative agencies, the efficiency has to beimproved, the coordination with other oversight bodies are not enough and so on.Therefore, on the basis of understanding of the general situation of foreign audit,summarizing the characteristics of audit at home and abroad, learning from the foreignexperience in audit, we should focus on perfecting the government audit security, enhancethe independence of the audit institutions, innovate audit methods and means, build the coordination mechanism for the main oversight body, and improve the overall quality ofthe government audit. Then we can improve administrative supervision effectivenesseffectively and ensure the transparent and efficient operation of the administrative power.The innovation of this paper embody in two aspects: Firstly, a special research ongovernment audit. The research focuses on the government to strengthen theadministrative supervision of audit efficiency overall force. Secondly, this research takesexample of the Xiangtan audit. In addition, combined with the local situation, put forwardthe corresponding countermeasure has the practical significance to establish and improvethe effectiveness of government auditing system.