Research On Constructing Government Audit Model Of Safeguarding National Economic Security

It cannot be ignored to safeguard national economic security in the process ofeconomic globalization. How to establish and maintain institutional framework ofnational economic security has become an important measure to prevent the country’seconomic risks. Therefore, government audit, as an important part of nationalgovernance, should consider that how to meet the needs of citizens, and it has alsobecome an important issue for government audit to use its expertise to evaluate thecountry’s economic security, to prevent the sudden major economic losses, tosupervise major economic projects, and to ensure the healthy and stable of nationaleconomy development.Based on the theory of public entrusted economic responsibility and the theory ofnational governance, the paper analyzes the motivation of government auditsafeguarding national economic security; Based the theory of audit immune system,the immune system of government audit of safeguarding national economic securityshould be relocated. Government audit should take off from the orienting to the needof citizen，the introduction of market mechanisms and the accountability mechanism,take full use of the national audit model based on the defense、stable、monitoringfunctions to achieve the goal of safeguarding national economic security. At the endof the paper is based on the audit immune function to construct government auditmodel of safeguarding national economic security. The model of the government auditreinforces governance attributes of the government audit and achieves the objective ofsafeguarding national economic security by installing three basic softwares，which are"firewall""stability" and "monitor". But only when the government audit modelincludes people, technology and strategy (including legal, regulatory, institutional,management) can it be implemented.