The Evolution And Logic Research Of The National Audit Function In The Past 40 Years Of Reform And Opening Up

The Auditing System of Socialism with Chinese Characteristics which is restored at the beginning of reform and opening up,has formed a system of auditing laws and regulations that are mutually connected,interconnected,and relatively scientific and reasonable after nearly 40 years of development.In the 40 years of reform and opening up,Chinese national audit has handed in the outstanding answer.First,it has carefully implemented the laws and regulations such as the Constitution and the Audit Law in accordance with the decision-making arrangements of the Party Central Committee and the State Council.Second,it closely integrates the duties and tasks of the audit work and the characteristics of performance to innovate institutional mechanisms.Third,for the different periods,it focuses on the work of the government to determine the audit target and the audit objectives under the new situation.Fourth,strengthen the construction of the audit team and continuously improve the auditing ability.All these jobs make a due contribution to better serve the sustained and healthy development of the economy and society,and walk out of the audit path with Chinese characteristics.Opportunities and challenges coexist,and the crisis has forced reform.The early army created the straight-line command and bureaucracy and won the war.When the straight-line command and bureaucracy was applied to the government,it is the early public administration.The series of management methods created by the enterprise achieved the survival and development space in the global competition.When it was applied to the government,it is the new public management.In order to seek diversification in the increasingly fierce competition,enterprises began to use more corporate governance in the competition,customers and upstream and downstream cooperation and capital operations.When it was applied to the government,it is public governance.From public administration to new public management then to public governance theory,each theoretical study affects the transformation of Chinese government from political dominance to economic construction then to public service,from omnipotence to limited.The theory of institutional change runs through the entire process of reform and opening up,affecting the evolution of national auditing function.National auditing is both a tool for government management and a tool for managing the government.It is also a tool for promoting government democracy and the rule of law.As China enters a new era of socialism,with the transformation of major social contradictions,changes in economic situation and tasks,and changes in government functions,national audit will certainly play a more important role in the new era.The auditing mechanism will improve continuously with the reform of Chinese reform of the administrative system,the transformation of governmental duties and the adjustment of social structures.History is an unmodified textbook that truly reflects the existing problems.Future development needs to be based on historical retrospection and realistic thinking.The improvement of the national auditing system is a dynamic and systematic project.It cannot be accomplished overnight,nor can it be done once and for all.Any improvements need to "review the past,based on the present,and look to the future." Therefore,this paper starts with the following perspectives: Firstly,based on the background of Reform and Opening up,this paper makes a brief analysis for the development of national audit by combing the major events of reform;Secondly,the theoretical development in different periods,the transformation of the governmental duties since the Reform-and-Opening-up and the researches of relevant audit laws are combined to conclude what theory leads to the transformation of government administrative setup,which influences the developing directions of auditing;Finally,with the help of the analysis for the realistic environment of national policy,government transformation and history,this essay concludes that efforts should be made to improve the national audit system under public governance.The innovations of this paper are as follows: First,the current national audit stage is mainly divided by auditing modes,methods and patterns.After expanding the scope,social auditing and internal auditing are included,the stage can be divided by audit concept,audit boundary,and auditing essence.Through macro-environmental analysis,this paper divided the evolutionary of national auditing function by the auditing landmark events in the context of reform and opening up.Secondly,it theoretically analyzes the impact of government transformation under the guidance of different concepts on the development of national auditing,and reveals the role of national auditing in government reform in the process of reform and opening up,from squatting to managers to developing into construction.Thirdly,closely combined with the spirit of the 19 th National Congress of the Communist Party of China and the spirit of the Third Plenary Session of the 19 th Party Congress,the objectives and audit objectives of the national audit at each stage are analyzed around the relevant laws,regulations and standards of the audit.With the construction of the rule of law in China,under the background of the 40 years of reform and opening up,it puts forward suggestions on the improvement of the socialist auditing system with Chinese characteristics through the review of the national audit function evolution and logic.