On The Orientation And Realization Mechanism Of State Audit Right

It is the basis and starting point of the design of the national audit system to define the orientation of the national audit right.At present,there is no unified conclusion about the orientation of auditing power in academic circles.Traditional theory generally regards our country's national auditing power as administrative power,and only sees the appearance characteristics of the national auditing power.In essence,the national auditing power can not be attributed to the traditional legislative power,administrative power and judicial power,which is essentially outside the traditional "three powers".A new form of state power.If the national audit right can not be positioned accurately in theory,the design of the national audit system will encounter obstacles in the theoretical stage.So when we see the problems of the current administrative audit system in our country,we advocate the reform of the national audit system,we should first positioning the national audit right,and then conceiving the relevant system reform.The first chapter of this paper is to analyze the current situation,problems and causes of the national audit system in China.After analyzing the current audit system in China,we find that it has many shortcomings,such as weak independence,narrow supervision objects,low transparency of audit results,poor effect of audit supervision,and so on.We also analyze the causes of the problems.The essence of these problems is that we investigate the nature of these problems.The inaccuracy of the orientation of the state auditing right leads to it.The second chapter of this article is to discuss the legal orientation of the state audit right.The author analyses the essential characteristics of the state audit right from four aspects: legality,independence,supervision and speciality.The author intends to position the state audit right as a new form of state power different from the traditional "three powers",that is,the special "state supervision power".Chapter 3 of this paper is an analysis of the development of foreign auditing system in China.This chapter will summarize the emergence,development and main contents of four national auditing systems: legislative,judicial,administrative and independent,which are classified according to the configuration of state power in the world.It also summarizes and analyses the relevant experience,hoping to provide some reference for the reform of China's national auditing system.?In the last chapter of this paper,the author,aiming at the problems existing in China's current national audit system,combines the practice at home and abroad and China's own national conditions,puts forward the realization mechanism of China's national audit right,including the concept of audit system reform and specific improvement path,with a view to reforming the current audit system in accordance with the essential characteristics of the national audit right,so as to enable the national audit right to be reformed.Supervisory functions have been fully realized,thus safeguarding national property security and the legitimate rights and interests of the people.