The Study Of China’s Administrative Audit System-the Present Situation、Problems And Reform Countermeasures

There is a widely accepted opinion from Great tutor Lenin that the power wouldeasily go toward its opposite if not restrained. Therefore, it is indeed necessary torestrain the power within the framework of law application. As an important powerrestraint system, China’s administrative audit system, which adheres to the principle ofscientificalness, specialty, rigorousness and seriousness, takes responsibility ofsafeguarding the interest of the country and its people and providing convictivereference and scientific support for all major state policy formulation andimplementation by its supervision, inspection, verification, reporting, punishing,transfering and other functions. However, system always lags behind realities.Compared with the requirement of continuous development of social and economicmanagement, administrative audit system still has various problems and faults to beresolved as soon as possible. Particularly since the beginning of the21th century, theproblems reflected in the audit conclusion and the reform of administrative auditsystem itself have been pushed to the forefront and become the focus of the publicopinion, which is known as the Chinese Audit Storm. To this end, government officials,experts and scholars have done a lot and achieved remarkable results. They have drawna conclusion of many valuable theoretical thesis and operating methods which areadapt to Chinese realties, from the perspective of audit theory and specific financialmanagement. Based on results of previous studies, this article put forward thesuggestion for the reform of China’s existing administrative audit system throughanalysis of the new issues encountered in practice and research of the internationalexperience.