Government Audit On "the Three Public Expenses" Of Universities Under The View Of Immune System Auditing

In recent years, along with the highly development of the Chinese economy, the amount of funds that Chinese government has invested in education is also highly increasing. Moreover, in2010, the Chinese government has promulgated the requirements to disclose the School’s financial budget and financial situation to the society. In these years, neither the financial data has been disclosed, nor the implementation of orders in practice. Thus, some measures should be made to guarantee the implementation of the government regulation, which can promote our economy development depending on the audit immune system.Meanwhile, from audit point of view, the government audit on ’the three public expenses’, is the emphasis on post audit, sometimes it is too late to avoid the loss to some degree. Therefore, how to avoid the corruption, how to control the expense of universities ’the three public expenses’ and how to further improve the system of colleges and universities by government immune audit function are all the targets of the thesis. What we should do is to timely identification of problems in university, and then revealed the problem, fix the problem, improve auditing procedures and audit system, and finally to do against the problem, which will be our audit mission. Meanwhile, I hope that through the introduction of ’concept of the immune system audit’ will greatly advance the audit system, making government audit can acquire first-hand information and to establish real-time dynamic monitoring, thus effectively supervise universities’’the three public expenses’ normative execution.In summary, I hope that the effective ’government immune system’ can be introduced into colleges ’the three public expenses’ auditing, in order to more effectively to solve the problem found during government audit. As a result, it can improve government auditing system, strengthen governance, reduce audit risk and to make a contribution to build up the’Sunshine Campus’.