On The Efficiency And Perfection Of China's National Audit Supervision System

This paper first analyzes the status of China's national audit supervision system,including the current legislative status of China's current national audit supervision system,including laws and regulations,implementation regulations,and auditing standards.Based on the analysis of the status of legislation,the framework of China's national audit supervision system is introduced,including the relationship between the central auditing department and the local auditing agency and their respective scope of audit.On this basis,the theoretical basis and characteristics of the national audit supervision system are analyzed.Then,it analyzes the functions and problems of China's current national audit supervision system.In recognition of the role of national audit supervision in guarding public funds,safeguarding economic and social operations,combating corruption and crimes of duty,supervision of executive power,and deepening reform programme,the legal consequences of national audit supervision are analyzed based on specific examples,including administrative responsibilities and criminal responsibilities for accountability.This paper concludes with an analysis of the institutional bottlenecks in China's current national audit supervision system,including lack of independence,lack of normative performance auditing,inadequate announcement system,and inadequate auditing authority.Finally,the paper discusses the improvement measures of the national audit supervision system in three levels.Firstly,the institutional change of the national audit supervision system from the administrative audit supervision model to the legislative audit supervision model.Secondly,the construction of the audit system should include both permanent and temporary measures,and the system reform should be carried out in parallel with institutional construction,and a preliminary discussion is made on the following five aspects: the announcement system,the performance supervision system,the supervision and technical methods,the supervision process,and the application of audit supervision results.Thirdly,the improvement of the national audit supervision system requires the construction of relevant supportingsystems,including the coordination and convergence of other supervision activities such as social supervision,administrative supervision,and judicial litigation.