Research On The Role Of Audit Department In The Governance Of Grass Roots Government

In the governance of the grass-roots government,the audit department can effectively guarantee the local Party committee and government to implement major decisions,promote the rule of law,and strengthen the construction of a clean government.At present,the audit department plays a more and more significant role in optimizing and improving the level of government governance.Both the national level and the provincial and municipal governments attach great importance to the audit work.The investment in human,financial and material aspects of the audit department is increasing,and the authority and social status of the audit department are also fully improved.However,at the county(city,district)level,there are still some objective difficulties and problems in the grass-roots audit department,such as the restriction of the grass-roots audit system and mechanism,the restriction of the authority of the grass-roots audit institutions,the restriction of the application of the grass-roots audit results,the restriction of the grass-roots audit team and technology,and the difficulty of realizing the full coverage of the grass-roots audit.Many problems and difficulties restrict the work of audit departments at the grass-roots level,and also hinder the improvement of government governance at the grass-roots level.In this paper,combined with the public management knowledge,taking the various audit project reports of the town level government,bureau and other main bodies in the county-level municipal area as the material,through the in-depth analysis of the report,the differences of research results at home and abroad and the status and role of audit department in government governance are analyzed.At the same time,taking the problems and difficulties found as the research object,through the audit case analysis and the analysis of the relevant data,this paper attempts to explore the optimization ways of the role of the grass-roots audit departments in county-level cities,and strengthen the supervision,standardization and management role of audit in government governance,so as to make it more vivid and effective It vividly shows the role of audit department in promoting the governance of grass-roots government.In view of the existing problems,this paper puts forward some suggestions from the aspects of"improving the grass-roots audit system and mechanism,improving the authority of grass-roots audit department,enhancing the application of audit results of grass-roots audit department,strengthening the construction of grass-roots audit team and the application of audit technology,and strengthening the promotion of grass-roots audit full coverage".This study will consider how to improve the role of the audit department into the overall situation of improving the governance ability of the grass-roots government.This will help expand the basic theoretical research of audit departments’ participation in grass-roots government governance,and provide certain literature reference for this research field.