Study On The Improvement Of The Long-term Mechanism Of Audit Rectification In China

From the perspective of national governance,the essential function of national audit is to realize the check and balance of power through the supervision of power,so as to maintain the security of national economy and promote the improvement of national governance.From the perspective of national audit serving national governance,the goal of auditing should not only focus on finding out problems.The ultimate goal of auditing is to correct and prevent problems by exposing problems and making auditees adopt audit recommendations and implement audit decisions.However,according to the audit reports of the state council and provincial governments in recent years,many problems are similar,in addition,the number and amount of violations have not been reduced,which shows that the goal of correcting problems and preventing problems through auditing has not been achieved very well.The phenomenon of "repeated audit and repeated violations" is prominent,which seriously hinders the state audit from playing a preventive and constructive role in national governance.There are some objective factors in the causes of ""repeated audit and repeated violations",such as "the relevant system is not perfect to restrain the problem",but it is also an important reason that "the audit rectification work has problems,the rectification is not implemented in place,so that the problems found out have not been fundamentally corrected and keep recurring".This also means that the long-term mechanism of audit rectification aiming at steadily advancing audit rectification and ensuring its implementation still has deficiencies and needs to be improved.Therefore,this paper takes the long-term mechanism of audit rectification as the research object.Starting from the application of the long-term mechanism of audit rectification in China,this paper explores and analyzes the main problems existing in the current mechanism,and proposes countermeasures and suggestions on the basis of summarizing the local advanced experience to improve the audit corrective long-term mechanism.The purpose of this study is to provide more ideas for the improvement of audit rectification work in China.The main body of this paper consists of six parts.The first chapter mainly describes the research background,research significance,research ideas and research methods of this paper,and classifies and reviews relevant literature according to the subject,and then summarizes the innovation points of this paper.In the second chapter,several important changes of the system related to audit rectification in China are analyzed.The third chapter defines the relevant concepts,elaborates and analyzes the relevant theories,explains the composition of the long-term mechanism of audit rectification,and makes a specific analysis of the operation purpose of various mechanisms combined with the analysis framework of the operation of the long-term mechanism.The fourth chapter is based on the analysis of relevant data from 2012-2017 audit yearbook and the announcements on the implementation of local budgets and other fiscal revenue and expenditure audit rectification in 2016-2017.This chapter summarizes the current situation and main problems of the audit rectification work in China,so as to reflect the current application of the long-term mechanism of audit rectification in China,and specifically analyzes the existing deficiencies of the mechanism.The fifth chapter,on the basis of the fourth chapter,puts forward the countermeasures and suggestions to improve the long-term mechanism of audit rectification.The sixth chapter is the conclusion and prospect.