On The Legal Attribute Of National Audit

Under the background of comprehensively promoting the rule of law in the new era,China should improve the strict supervision system of the rule of law.As one of the eight supervision systems,audit supervision takes on more and more heavy responsibilities and involves more and more extensive fields.National audit is a complex social phenomenon with economic attributes,supervisory attributes and legal attributes.In the past,the former two attributes were discussed more than the legal attributes.It is of great significance to study the nature of national audit from a legal perspective.Meanwhile,strengthening the legal nature of national audit is an important measure to adhere to the comprehensive rule of law and promote the modernization of state governance.As to the realization of nature of national audit,the theoretical circle has experienced theories of economic supervision,power restriction,"immune system" and so on.It can be said that the understanding of the nature of national audit is more and more profound.National audit is not a static concept,and scholars have different understandings in different periods.Only in the context of building a socialist country ruled by law with Chinese characteristics in the new era,can we have a deeper understanding of its essential attributes by studying national audit from the perspective of law.China’s national audit is a comprehensive law of strict supervision system is an important part of the rule of law,and the main body status of China’s national audit,content and scope,procedures and methods are defined by law,from the point of the party’s policy and legal regulations,the national audit of essential attribute is the legal attribute,the legal attribute of the national audit is the legal supervision of economic power.The modernization of national governance has put forward practical requirements for the legal attributes of national audit.The most important thing is to ensure the standardization and integrity of the exercise of economic power,improve the performance of the use of public funds,assets and resources and safeguard the economic security of the country.The national audit institutions themselves should also exercise the power of audit supervision according to law.However,there are still some deficiencies in the realization of the legal attribute of national audit,which are mainly manifested as the lack of independence and authority of national audit,the lack of legal function,the lack of disclosure of national audit results and the lack of application of national audit results.It is necessary to strengthen the legal attribute of national audit to solve the deficiencies existing in the practice of national audit and improve the independence and authority of national audit by perfecting the system and mechanism of centralized and unified leadership of the Party and speeding up the transformation to legislative audit mode;Ensuing the realization of national audit legal function through perfecting the relevant legal system,reforming the audit management system and improving the legal quality of audit professionals;To solve the problem of insufficient disclosure of national audit results by improving the mandatory and transparent disclosure of national audit results;Solving the problem of insufficient application of national audit results by improving the audit supervision and rectification system and strengthening the audit supervision and supervision cooperation.