Researches On Basic Theory Of Government Audit Under National Governance

Government audit is based on the objective needs of the national governance. As a political tool used in national governance, government audit plays an important role in safeguarding national security and people’s fundamental interests. July 2011, the auditor-general said by using the power of supervision, government audit is actually the "immune system", which can prevent and reveal risks of the whole government. And it is also an important part in national governance. This analysis clarified the nature and importance of government audit. In 2013, a meaningful file called the Beijing Declaration was published by INTOSAI. Themed on the promotion of good governance, this declaration reiterated and clarified that government audit is an important part of national governance.After that, many scholars in academia have paid more attention of academic researchs about this topic. Many studies have achieved some meaningful results, such as implementing measures of government audit based on the national governance theory, the relationship between government audit and national governance. However, the first guide of practice is to do basic theoretical research. Therefore, the theme of this academic paper which was based on public accountability theory is to rebuild the basic theoretical framework of government audit in the background of national governance. Based on the new framework, the paper detailedly analyzes important elements of government audit and the impact of on government audit practice. I hope that by studying the basic theory and impact on audit impact, this paper makes some contribution to the further research.