Research On The Object Of Legal Relationship Of State Audit

State Audit is the basis for the national good governance. Audit powers as supervision restricting other administrative powers, audit object collection is the scope of the audit power. The extension of State Audit is made of all audit objects. When the State Audit to shoulder more social responsibilities engaged in governance, we can not ignore the theoretical issues of audit object. Audit object is a basic problem in audit practice. In the development of State Audit work, the audit object is also moving. From the initial finance auditing to the major national policies tracking audit, the scope of audit object is gradually expanding. In addition, the attention of State Audit is also transferred to the independent inspection and evaluation of national economic.Premier WEN Jiabao and Auditor-General LIU Jiayi have been expounded the range of audit power. The financial resources and the people’s interests is a key factor to affect the scope of State Audit. Although the State Audit is a supervisory system of one country, which plays an important role in the operating and development, but the hand of the audit can not touch all aspects of the social problems. On the one hand, the State Audit power as the executive should have a boundary. There is no power outside the law. It should serve the country’s governance within the range authorized by law. On the other hand, State Audit should find a theoretical basis for his position, in the new period of the audit supervision"full coverage". Therefore, It is important theoretical value for our audit practice, and we should clarify the question of "What should the State Audit audit".Any Exercise of power by administrative organs must abide by the law, and State Audit will fall into confusion without of law. Simultaneously, The law also determines the authority and the scope of State Audit. Therefore, according to the national audit practice, and combination of 231 parts of the Announcement of Audit Results, summarize the various types of object of practice State Audit. Moreover,I demonstrated the significance of its existence in theoretically. Afterward, on the basis of the relevant laws and regulations of the audit,I combed object of State Audit under the framework of the law. To put it as a basis for the object of State Audit reclassification. Finally, re-cognate the State Audit object of legal relations by the above-mentioned research. Divide different types of audits into three parts:behavior、 matter and system. The purpose of this study is to describe more of the audit object with the least concept.