The Study On Optimization Of State Audit Function

As the independent department of economic supervision, government auditserves special role and function, which other organizations don’t. Governmentaudit has made much features and roles in the socialist market economy. Ourcurrent government audit started from1982, its history developing to now is notmore than20years, it has been over two hundred years that the implement of themodern state audit by the United States and other Western countries. By contrast,our current auditing mode built in such a short time, and premature as it might be.For now, how to grow our government audit and the improvement of internalaudit functions in the period of social economy rapid developing andtransforming, it has increasingly become attention-getting topic in play aefficient role to change the mode of economic development.In this paper, based on careful research, we then explore our governmentaudit how they adapt to the need of economical and social changing. We can getrevelations through analysis and study the rule of our government audit and theapplication of other state’s government audit system, and also, some factorswhich has an impact on the development of our government audit, and suggestshow to solve them combined with practices.This paper is divided into five parts, the first part is the concept of nationalaudit theory introduction; this part mainly illustrates the basic theory andcharacteristics of national audit, paving the way for the following analysis ofstate audit function. The second part is the historical evolution of the nationalaudit function, this part is divided into the audit China national history and thedifferent national audit functions; this part through transverse and lengthwayscomparison of national audit function, from the evolution law of our governmentaudit, we can find out that the optimal with the Chinese government auditevolution audit mode. The third part is the influence factors of the national auditfunctions in our country are analyzed, the sort of these factors impact strengththrough quantitative analysis, in order to find out the optimization of China’s national audits function of the key direction. The fourth part is aiming at themain obstacle to China’s government audit function optimization which is theindependence problem and the audit authority was not given in a right way, thenput forward the suggestions, one is to establish the legislation mode ofgovernment audit, the other is to prevent and control the audit risk, and putforward the implementation of specific measures, in order to optimize China’sgovernment audit function; the fifth part is the conclusion and deficiency.This thesis arrived four conclusions by the reach. The first one is have beenanalyzed the direction of the evolution of Chinese government audit; the secondone is have been found out the optimal government audit mode in China; thethird one is have been extracted seven factors which affect the development ofthe national audit functions from the inside out, and then make a positiveanalysis to validates the dependence between them and the impact of governmentaudit; at last, the thesis put forward to two suggestions to solve two majorproblems which are hindering in China. In this way, Chinese government auditfunctions can be optimized, thus our government audit functions can be raisedinto a high level.