Research On Audit System Of Disaster Relief Materials

China’s vast territory,the annual loss caused by natural disasters is huge,this needs in a short time to mobilize a large number of human and material resources for disaster relief work.In order to ensure the effectiveness of the disaster relief work and ensure that the relief materials play their due relief effects,it is necessary to audit and supervise the relief materials,which will inevitably form a corresponding system.The audit system of disaster relief materials is the general name of the legal norms for adjusting the legal relations of audit supervision of disaster relief materials,and standardizing the whole process of audit supervision of disaster relief materials,which has important value and function.In recent years,with the frequency of natural disasters,Repeated outbreaks of the virus,Disaster relief efforts must evolve with the times.So,the improvement and operation of the disaster relief materials audit system is particularly important,it is not only the embodiment of the Communist Party of China’s peoplecentered thought,but also an important guarantee for China’s national governance and social stability.This paper takes the audit system of disaster relief materials as the research object and comprehensively uses the methods of literature research and empirical research to explore the following five aspects: First,the basic theory of disaster relief materials audit system is systematically combed.Relief supplies from the audit of the connotation,subject,object,scope and value of exploring the historical evolution of relief supplies audit system,show the relief supplies audit in ancient times,modern times and the new China three different historical period of the system,further analyzes the significance of the disaster relief materials auditing system and accurately grasp the internal logic of disaster relief materials audit.Second,explore the rule of law logic of the disaster relief material audit system.From the legislative status of disaster relief materials and the implementation of the two dimensions,that is to answer the problems existing in the implementation of the disaster relief materials audit system from three aspects:conforming to the construction of the legal era,enhancing the effect of disaster relief materials audit and improving the impact of disaster relief materials audit.Third,analyze the main problems existing in the disaster relief materials audit system.Mainly from the legislative limitations,information disclosure restrictions and lack of supervision accountability analysis,Legislative technical problems make it difficult for principled legal provisions to guide the audit practice of disaster relief materials,The lack of mandatory disclosure of audit information of disaster relief materials,unclear categories and vague disclosure scope restrict the development of audit system of disaster relief materials.The boundary of audit punishment for disaster relief materials is not clear,Vague discretion and weak authority,They are not conducive to the effect of disaster relief materials audit.Fourth,put forward targeted suggestions for improvement.Revising relevant laws and regulations on the audit system of disaster relief materials,improve the information disclosure system for auditing disaster relief materials,strengthen audit oversight and accountability of disaster relief materials.The legislature should combine abstract principles with specific rules,Clarifying the legal responsibility for integrating power and responsibility,improve legislation on performance auditing.Through compulsory information disclosure,clear disclosure of the type and scope of means,we will improve the information auditing system for disaster relief materials.At the same time,we will strengthen accountability in the audit of disaster relief materials.Define the boundaries of punishment,Standardize the discretion of punishment and enhance the authority of punishment.Finally,the operation supervision of disaster relief materials audit system is considered.Through the construction of disaster relief materials audit operation process,the cooperation mechanism between audit institutions and other state organs,to promote the coordination between audit supervision and public supervision,build a platform for information communication and exchange on audit of disaster relief materials,Promote the construction of disaster relief materials audit system under the rule of law.