Defect Analysis And Reform Suggestions Of The Governmental Auditing System

Audit, is an independent inspection for the accounting data and records, a supervisory behavior for financial about its validity, legality, efficiency. It can be classified by the nature of auditor as governmental audit, internal audit and nongovernmental audit. The Governmental audit is referred to the national auditing bureau for the national financial institution and the state-owned company on the behalf of the country. Corresponding to the related governmental auditing system, it’s a generic terms for the national auditing organizational format, the leading system and the authority setting institutionalization, base on the requirement from economical and governmental supervision, through the procedure of constitution and auditing laws.The thesis introduces the contents of the Chinese governmental auditing system, introduces the auditing system under the leading of the Chinese current government. For the governmental, economical and legal environment at the time of building up, it had its advantage. With the development of the socialist market economy system, the laws and regulations are getting improved, the environment for the government, the economic, the legality, the management and the science have an obvious change, the defect for the governmental audit system reveals. Take a district-level audit bureau as an example, analyzing the defect for the governmental audit system. The defect mainly include:the poor auditing independence, the limitation about the auditing result announcement, the difficulty about the punishment and the hand over for the cases, the insufficient of the auditing ability, etc. Base on the analysis for the defect about the governmental auditing system, introducing the deep-seated reason for the defect about the current governmental audit system. Concluding as the un-updated auditing conception; the unreasonable dual audit leading system; the influence from the local protectionism; the limitation as the auditing funds; the unhealthy personnel system; the lack of transparency for auditing; the unhealthy auditing regulations and so on. Base on the above analysis, providing the basic ideas for innovating and improving the current auditing system, it means that change the current auditing system from the administrative model to the transitional model, analyzing the advantage for the transitional auditing system model, raising the specific measures for innovation. The last chapter is the conclusion, on the basis of the research results, pointing to my research contributions and shortcomings, points out the future direction of efforts.