Research On Government Auditing Accountability System

After20years of tortuous development, the new Chinese government audit has graduallyembarked on the road of modern audit, but compared with the international advanced level,and still kept a big gap, the most obvious is our audit of the accountability system is still weak.Government audit of the accountability system is to use the "Question" and "institutionalized"to ensure that the rights and responsibilities of a mechanism,the implementation of thesystem from the main accountability, accountability object, the subject of accountability andaccountability procedures to build the institutional framework.System of accountability of government audit will help to improve the effectiveness ofaudit and supervision, to provide a theoretical basis for the legal construction of the auditaccountability, provide a reference for the formation of responsible government, theresponsibility of society, also enriched the theory of government audit. On the basis ofextensive research and theoretical analysis，proposed the establishment of the accountabilitysystem suitable for China’s government audit recommendations, improve the effectiveness ofsupervision and influence of the national audit, to ensure the ordered state power to run.This study ideas: the first part, analysis of the meaning and the theoretical basis of theresearch audit of the accountability system, focus on the subject and the object of the auditaccountability, the scope of the audit accountability, and accountability procedures. This studyis based on. the democratic political theory and principal-agent theory. The principal-agenttheory is one of the main institutional of the economics contract theory, principal-agentrelationship means one or more actors designated or hired some actors for their services,former grant the latter a certain degree of decision-making power in accordance with theexpress or implied contract, And press the services provided by the quality and quantity of thelatter to pay the corresponding remuneration. The inherent limitations of principal-agenttheory is easy to produce the information asymmetry, therefore it need to bemonitored,government audit is one such institutional arrangements.The second part analyzes the development status and the problems of our audit of theaccountability system. In this paper believe that China’s accountability system exists in thecurrent audit: audit accountability subject and the object is not clear; greater flexibility inaccountability; audit accountability system lag in legislation. The third section presents the institutional framework of the accountability system of ourgovernment audit: audit accountability, the main, object, the subject of accountability andaccountability procedures.The fourth part based on the framework of the auditing accountability system. analysisthe accountability in the audit practice, namely financial, auditing of accountability, economicresponsibility auditing accountability, performance audit accountability. highlight the subjectmatter of accountability, and discusses the difficulties and constraints in the accountability.