The Study On The Corruption Problems By Government Audit

With the successful conclusion of the fifth plenary session of the eighteenth central committee,the issue about "anti-corruption" has come into the society outline,corruption governance is not only the key to achieve long-term stability of the party and the state, but also the inevitable requirement of safeguarding the livelihood of the people.Audit institutions play a "scouts" and "leader" role in corruption cooperation system,and played a pivotal role in the process of prevention, revealing, supervision and punishment of corruption.Therefore,it is necessrry to seek the position of the government audit in corruption governance cooperation system,and find out its function in the process of corruption governance.It is important to note that,although Chinese government audit institutions has obtained certain achievements in corruption governance, it still exists some problems. In this paper,historical process of corruption govenrance by Chinese government audit institutions has been analyzed through literature research and historical analysis, at the same time, combining with the characteristics of audit work in the new period, this paper expresses problems that exists in outside environment, audit subject, the application of achievements of current corruption governance by government audit specifically, in order to put forward reasonable and effective suggestions in the process of corruption governance by government audit. As the old saying goes: there must exists one teacher among three people. The paper adopts comparison analysis method, aimed at the presented problems during the audit work, combining with the characteristics of era and the situation of our country, drawing conclusion of the audit method, law, business content, audit system and other aspects of Austrilian work achievments, in order to supply good reference for corruption governance by government audit.In this paper, we adopt the research method of "finding problem- analyzing problem-solving problem".The main purpose of the first four chapters is to find and analyze the problem.The fifth chapter and the sixth chapter explain "solve the problem".In terms to the solution of the above problems, the fifth and sixth chapter respectively discusses the operation mechanism and the safeguard mechanism of corruption governance by government audit.In terms of the operation mechanism of corruption governance by government audit, it mainly consists of four parts, respectively including the depository mechanism, the execution mechanism, information transmission mechanism and results using the mechanism,these four part establishes the rational audit relationship, power planning, arrangement, information transfer, archiving and other aspects of the announcement,it clarifies the function of audit governance corruption, and improves the efficiency of audit work;In terms of the safeguard mechanism of corruption governance by government audit,it mainly consists of two parts, respectively including the reform of the government audit system and the establishment of the system of governance corruption.Safeguard mechanism makes the anti-corruption work of audit in accordance with the law, punish and prevent corruption fundamentally, and promote the effective implementation of the audit results.Finally, this paper summarizes the national audit of corruption problems,put forward the improvement opinion about building theoretical framework of the operation mechanism and the design of safeguard mechanism,analysis the limitations and deficiencies of research, put forward some assumptions about future research.