A Case Study Of The Three Public Expenses Audit In Z City From The Perspective Of "Immune System"

The Three Public Expenses is an important part of the government budget expenditure,which includes the expenses of going abroad on public,the purchase and operating expenses of official vehicles,the reception expenses of official duties.In recent years,the CPC Central Committee and the State Council have paid high attention to these following loopholes: the private "small treasury" for the deductible funds,the personal use of government vehicles,the traveling at public expenses in the name of investigation,which were caused by the government's neglect.And they enact a series of measures like "the Eight Provisions" and "the Three-Point Law" to force the departments to make public use more transparent and resolutely resist the abusing by government officials.Based on the introduction of the new policy and the need of The Three Public Expenses management,the auditing work for The Three Public Expenses has been put forward new requirements and now it has gradually become a key auditing project.However,at this stage,the contradiction between the management of The Three Public Expenses and the lack of The Three Public Expenses audits can not meet the needs of the social supervision.Therefore,it is of great practical significance to explore how to strengthen the auditing supervision of The Three Public Expenses,which make sure that the Expenses can be effectively applied into the normal allocation of resources to the government departments.At the beginning of this paper,I elaborate the related concepts and basic theories of The Three Public Expenses and its audit.And on this basis,the "immune system" auditing theory and the practical work of The Three Public Expenses audits are combined to the original construction of "The Audit of The Immune System".I will explain the basic principles of "The Audit of The Immune System" from the essence,function and objectives depending on a detailed discussion of the "three public" funding audit.Secondly,the case studying method was used to analyze the special auditing project of Three Public Expenses in Z City in 2015 from the perspective of "immune system".This paper points out that there are a range of issues of auditing such as the pre-auditing deficiency,the insufficient auditing strength,the limited auditing range and so on,which heavily limit the function for the auditing "immune system".So I need to analyze the reasons for the existence of the problem.Finally,from the perspective of "immune system",I will discuss the countermeasures to improve the function of the auditing system of the Three Public Expenses in Z city and improve the audit work of Three Public Expenses in Z city.The innovation of this paper is integrating the auditing "immune system" function into the audit of the Three Public Expenses,comprehend the excellent research results from our scholars to form of the auditing "immune system" theory and The Three Public Expenses,then basically build initially the immune system,finally extend those function of prevention,protection,removal,repair to achieve The Three public Expenses through the pre-precautions,control during the period and construction after events to complete The Three Public Expenses.At the same time,according to the "immune system" auditing theory,this paper analyzes the special auditing cases of The Three Public Expenses in Z City in 2015.In terms of the function of The Three Public Expenses auditing system,I combine with the following four aspects: prevention,control,full protection and construction,to put forward to improving the Z City The Three Public Expenses audit's countermeasures.