| With the continuous development of society and economy,the drawback of traditional system of administrative control is becoming more obvious across society runs.Therefore,some provinces began to carry out the financial system reform of provincial directly governing county,have reconstruction of fiscal administration system and readjust the fiscal distributive relationship of local governments.The Eleventh Five-Year Plan of China has pointed out that government should rationalize sub-provincial fiscal administration system,places where conditions permit may implement provincial governing county system,hereafter,more than 20 provinces has gradually implemented local administrative system reform and more and more scholars has studied the confronting problems of further advance of fiscal system reform.Meanwhile,government audit,as the supervisory authority of financial revenue and expenditure,should give full play to its duty under the new financial system.Scholars of all circles has probed into the study of local audit institutions' audit supervision under the new system.How to make sure the financial capital implemented to allocate and use during the reform? How to make sure governments discharge their duties within permissions? How to make business integration with provincial audit units from top to bottom and make sure provincial directly governing county system strike roots? These has became a series of questions the auditing department need to think and the direction of local government audit reform.This article first introduces the research background,outlines the research significance,reviews the related research of provincial directly governing county finance system reform which domestic and foreign scholars have made so as to theoretically make understanding of the conditions,background and social promotion of provincial directly governing county financial system reform,its historical process and the reform progress in other provinces.According to the problems encountered in the reform of other provinces,the paper analyzes the government audit institutions how to ensure that the function of government audit supervision function to be fully used under the background of provincial directly governing county financial system reform.This article makes classification and comb to the studies of the changes of audit business and management work from the aspects of the government audit scope,audit system,audit independence,audit of human resources as well as audit management mode.On the basis of the above theory,the influence of provincial directly governing county financial system reform on government audit institutions has raised people with recognition.Meanwhile,on the basis of above theory,this article undergoes an in-depth study of changes in auditing work of Poyang County Auditing Bureau of Jiangxi province under the condition of provincial directly governing county system reform.With the form of field interviews with the director of Poyang County Auditing Bureau,the reality of Poyang County has been fully understood and the changes in government audit work and management before and after the provincial directly governing county financial system reform.It has been found that: after the reform,audit scope of local auditing units has expanded,the nature of the business and problems become more complicated and diverse.The auditing management gradually presents trends of vertical management,strict in supervision and standardization in process.Under the background,Poyang County Auditing Bureau innovated the business and organization management,studied new auditing methods and adhere to the government audit independence to enhance the quality of auditing with the basis of existing auditors.According to unified deployment of the Jiangxi provincial Auditing Bureau,Poyang County Auditing Bureau actively cooperated with innovative business model of provincial Auditing Bureau and deployed auditors to participate in the ministries and agencies key audit project,carried out "up and down auditing" "cross auditing" new working mode.Besides,Poyang County takes advantages of vertical management and preferential policy to expand local auditors' business scope and increase training opportunities to build base of compound talent training plan,and enhance the information construction of audit institutions,promote local audit services standardization and paperless process in order to further improve the quality of audit.According to the changes of the management situation and the countermeasures of Poyang County auditing work and management,the article summarizes the challenges faced by local audit units of provincial directly governing county system reform,combs the local audit units reform and innovative business management mode,and has been clear about the local audit units' reform thought of giving full play to the supervision function in the pilot period of new reform.In this paper,the research results indicate that,the supervision function of audit institutions is more outstanding under the background of provincial directly governing county.With the adjustment of the financial allocation relations between local governments and the implementation of provincial directly governing county financial system reform policies,auditing units,especially local units,should give full play to their supervisory functions,government departments,investment projects,funds allocation,implementation of the policy of the people's livelihood should be put into practice.For parts with problems,auditing units should continue to audit.Persons with problems need to be resolutely handed over to the relevant law enforcement.Local auditing units should be coupled with ministries and agencies work guidance and supervision,perfect the internal system construction,promote the optimized allocation of audit resources and the government auditing business model innovation,adhere to the government audit independence in order to provide the reference of optimizing the local finance audit and improving the effect of local financial supervision efficiency. |
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