Research On Financial Auditing Based On The Perspective Of National Governance

In2011, the auditor of National Audit Office, Liu Jiayi. puts forward the theory of national governance.Since then, the research on national auditing and national governance has become a hot topic which has been studied and discussed by the domestic academic circles. The national auditing essentially is an immune system which protects the healthy operation of the national economy, and its core is to achieve the country’s good governance. As an important part of the national governance, the national auditing plays an important role to improve the national governance. Finance is the core of the national economic. The financial auditing which takes the financial industry as its supervision object makes up an important part of the national auditing and the financial system, and undertakes important responsibilities in national governance. plays an important role in many ways to promote national governance moving towards the direction of good governance. To explore the financial auditing from the perspective of national governance is of great significance for the improvement of national governance. Choosing the way of normative research and based on the theory of national auditing and national governance, the article locates the nature and objectives of the financial auditing and elaborates the functions and superiorities of the financial auditing in serving the national governance; Through making statistical analysis on the related data of the financial auditing from the audit result announcement in the form of tables and charts, the article analyzes the current situation of the financial auditing in serving the national governance, and proposes some countermeasures to enhance the serving level of the financial auditing in national governance.The financial auditing based on the perspective of national governance is essentially the immune system of the financial regulatory system, and is the effective means, important tool of national governance. The needs of national governance and the status and functions of the national auditing together determine the fundamental objectives of the financial auditing. The fundamental objective is serving the national governance, and promoting national governance to achieve good governance; the basic objective is to guard against financial risks, maintain financial security, and promote financial development. The nature and objectives of the financial auditing make itself having defending, warning, clearing, repairing "immune system" functions, and the advantages of the financial auditing itself in serving national governance: comprehensiveness, independence, speciality and extensibility. Through the statistical analysis and comparison on the problems and the mount of the problems found in the financial auditing procedure, and the satiation of auditing responsibility investigation, the financial auditing play an important role in guarding against and defusing the financial risks,maintaining financial security and stability, strengthening the management and control of financial risk, improving the financial regulatory system, strengthening financial supervision and management, and promoting financial reform and innovation. Affected by the domestic and foreign financial environment and the financial reform and innovation, the deficiencies and shortcomings of the financial auditing are:the idea of financial auditing and supervision falls behind, the scope of the auditing object is limited, the auditing structure is irrational, the regulatory vacuum in and regulatory overlap phenomenon still exists, and the lack of audit resources. To this end. the paper proposes to change the concept of financial audit and supervision, to expand financial audit content, optimize the structure of the financial audit, a joint supervision mechanism to build financial audit and financial regulation, as well as the importance of the financial audit of qualified personnel to improve the level of financial audit services to national governance. To this end, the paper proposes five countermeasures to improve the serving level of the financial auditing in national governance:making changes in the concept of the financial auditing and supervision; expanding the financial auditing contents, optimizing the structure of the financial auditing, building a joint supervision mechanism for the financial auditing and the financial regulation, as well as attaching great importance to the construction of the financial auditing team.