The Current Situation Of The Implementation Of Government Auditing Accountability System And The Perfect Countermeasure

After many years of tortuous development, the new Chinese governmentauditing has gradually embarked on the road of modern auditing, but compared withthe international advanced level, and still kept a big gap, the most obvious is that ourstudy of the auditing accountability system is still weak. An auditing storm in2003letthe auditing accountability walk into the people’s line of sight, but in recent years theauditing accountability analysis found that although the auditing storm occurred morefrequently, but the disposal of the results are not satisfactory, often illegal and notcorrected, making without penalty, this kind of punishment the system eventually ledto the audit rectification work halted, auditing can not fully play the role of nationalgovernance. The author believes that the implementation of auditing accountabilitysystem, not only enhances the audituing law enforcement efforts, standardize themarket economic order, and to promote the social compliance of financial discipline,to ensure the healthy development of the national economy, and give full play to theimportant role of auditing. Therefore, we must improve itself from all elements of thegovernment audit accountability system, in order to maximize their effectiveness toachieve the audit governance idea.The study of the government auditing accountability system will help to improvethe effectiveness of auditing and supervision, to provide a theoretical basis for thelegal construction of the audit accountability, provide a reference for the formation ofresponsible government, the responsibility of society, also enriched the theory ofgovernment audit. On the basis of extensive research and theoretical analysis,proposed the establishment of the accountability system suitable for China’sgovernment audit recommendations, improve the effectiveness of supervision andinfluence of the national audit, to ensure the ordered state power to run.This article research mentality: first, based on the theoretical point of view,combined with data analysis and hypothesis of the research, analyse the presentsituation of the implementation of our government auditing accountability system, theexistence of deficiencies is found:’accountability system’ is relatively weak, the lackof independence, the object of accountability is not clear, the foundation of theaccountability is poor, the accountability is insufficient. Then, analyze the reasons ofthese problems from the root, for these reasons, put forward to correspondingcountermeasures: diversified accountability main body, the introduction of the thirdparty auditing supervision, expanded accountability object, strengthen the audit results announcement efforts, vigorously carry out the follow-up audit, improvinglaws. Finally, through the analysis of the local auditing departments of Jiangsuprovince’s case, the combination of theory and practice, put forward to the abovementioned problems and Countermeasures for verification. The most importantinnovation in this paper is the theoretical analysis being applied to a specific case toverify the theory research through the concrete case analysis.