Government Audit Study On The Economic And Social Operational Risk Prevention

The both domestic and foreign economic situations that our country is facing now are not in good condition. It is the contradictions and challenges in economic society that give rise to the requirement for national governance capacity and efficiency from both internal and external. The principal role that the government audit plays is to independently scrutinize and assure the fulfillment of the public accountability. Government audit, as one of the important part of national supervision, how to fulfill its major function that identifying and preventing risk in advance, how to expand the audit horizon to the field of economic and social operational risk prevention have become focus spot of academic.Hence, the research on the implementation mechanism of how does the government audit’s "Immunologic Function" works on preventing the economic and social operational risk has a significant value and realistic meaning.By first reviewing the introduction and result of the study of economic and social risk management and the research of the nature and function of the government audit from foreign papers, the internal logic that based on national governance, government audit "immune system" theory meeting the needs of economic and social development through the three endogenous capabilities——reveal, resist and defense can be presented.Then, this paper analyzes the complicated economic situation and the risk that our economic society encounters. It can be concluded that rural issues is the underpinning risk impeding the operation of our economic society. The deterioration of environment is the potential risk of our economic society. While the unbalanced allocation system and defective social security system is the obvious risk.In the second place, this paper theoretically analyzes the implementation mechanism of how does the government audit’s " Immunologic Function " works on preventing the economic and social operational risk. By combining the selection and programs set of government audit, the main pathway of audit institutions involved in economic and social operational risk management in practice field are introduced. Coupled with the instance of2013national government debt audit, the method in dealing with how to reveal and prevent the debit risk of government is also presented.At last, by analyzing our country’s status of implementation status of the audit immunologic function, the suggestions on how to perfect the government audit’s’ Immunologic Function " for preventing the economic and social operational risk are put forward, which are establishing high-risk areas assessment system, establishing economic operational risk management system, developing a risk prevention-oriented strategic audit planning, forming a periodic publicly reporting mechanism on assessment of high-risk areas, and establishing linkage mechanism to assess the high-risk areas.