Research On Improving The Independence Of City And County-level Audit Institutions

The constitution and relevant laws of our country provide that the city and county-level auditing bodies organize and direct the work of the administrative region under the double leadership of the local people's government and the superior auditing body.The city and county-level auditing bodies are mainly led by its superior audit institution and is subordinate to the local government in administration.The administrative audit mode of the "double-leadership system" was determined by China in the early period of reform and opening up in the 1980s.With the constant changes of the national economic situation and the political environment,people gradually realize that the current auditing system brings obstacles to the audit work,especially the double leadership system of the city and county-level auditing bodies,which severely restricts the independence of the work of the auditing bodies.As a result,the city and county-level auditing bodies are actually the functions of the local government,so their own financial rights,property rights,and human rights are limited to local governments.The independence is the necessary condition for conducting auditing supervision.If the auditing loses independence,it means that the auditing cannot be objective and fair.On the basis of how to improve the independence of the city and county-level auditing bodies,this paper first introduces the relevant concepts,significance and theoretical bases of the independence of the government audit and then gives a introduction to the present situation of the current audit system in China and the Taizhou Municipal Audit Department's independence.Through the analysis of related cases and the Taizhou municipal audit institution's independence questionnaire,this paper summarizes the existing problems of the city and county-level auditing bodies in independence,analyzes the causes of these problems,and then introduces the audit mode in foreign countries and its independence.Finally,by comparing the audit model at home and abroad,it proposes countermeasures to improve the independence of China's city and county-level auditing bodies.