What model of government auditing in China is more conducive to its role

. Audit is mainly to audit and supervise the financial revenue and expenditure and financial revenue and expenditure.

Analysis of the advantages of the audit model

China's current administrative audit is the development of China's audit of the "initial model" in the creation and development of China's audit stage played a good role in laying the groundwork, taking into account the basic needs of the time, in line with China's basic national conditions at the time, adapted to the time of China's political, Economic system operation of the needs of the country, and promote the rapid development and growth of the national audit, its advantages are mainly reflected in the following aspects:

One is that the audit body is located, the audit function and other functions combined to enhance the authority of the audit, is conducive to the role of the audit function, so that the audit can serve the center of the economic work, to promote the implementation of the work objectives and macro-control measures to make it can quickly play the role of supervision, inspection and evaluation in the national economy, and promote the standardization and development of the national economy.

The second is that under the current auditing system, the auditing institutions, as an important department of administrative law enforcement, under the leadership of the leadership and coordination of other departments, are able to directly and effectively implement the audit supervision and timely detection, treatment and correction of various violations of law and discipline; audit opinions and recommendations can also be converted into administrative orders in a timely manner to enhance the timeliness and binding force of auditing, and to make the use of the administrative power related to economic information can be open and transparent. The use of economic information can be open and transparent.

Third, according to the current dual leadership audit system, the audit business to the leadership of the higher audit institutions, so that the audit work can be carried out in accordance with national legal requirements of the unity of the audit work is conducive to the overall management of the audit institutions at all levels and collaboration; audit institutions of the administrative management of the audit institutions at all levels, which is conducive to all levels of the audit institutions to take the initiative in accordance with the needs of the local economy and economic construction and economic regulation, autonomy, flexibility, and timely determination and adjustment of the focus of the audit work, and effective and adjust the focus of audit work, effective supervision of local economic construction, is the audit function in the local economic construction to play a greater role.

Fourth, because the administrative audit model is consistent with people's long-standing habits and recognition of administrative power, a good social basis, in line with people's behavioral habits and habits of mind, widely accepted by the people, recognition, as well as cooperation and assistance, and thus be able to get a good run.

China's current audit model drawbacks analysis

China's current audit model, after all, was built decades ago at the beginning of the reform and opening up, and now, with the deepening of China's political and economic reform, socialist democracy and the rule of law and gradually improve the development of the market economy and internationalization, the function of the transformation of the community on the economic behavior of the higher requirements and other changes in the situation. Changes in the audit environment has undergone profound changes, the audit model of the defects and deficiencies inevitably exposed. Mainly manifested in the following aspects:

1, the independence of the audit is difficult to fully ensure that the softening of the law enforcement function, the authority of the weakening. Audit under the current audit model is subordinate to and supervision, in many ways subject to, so that the independence of the audit subject is affected. Audit organs according to regulations to carry out audit work, its independent status is low, in the process of audit supervision authority and binding force weakened, mainly in: audit organs of the same level of economic activity is difficult to carry out effective supervision and constraints; audit objectives to a large extent by the will of the supreme executive power; in the "peer review" to find some of the major audit matters. In the "peer audit" found some major audit matters difficult to maintain independence, when it comes to the responsible person, it is difficult to overcome the barrier of local protection; in the process of audit treatment and punishment, as well as the relationship between the level and the higher level of the audit authority at the same time to deal with the relationship between local audit institutions are often faced with difficulties. The prevalence of such phenomena as "difficult to audit, even more difficult to deal with, and even more difficult to implement" is the result of the weakening of the audit and law enforcement functions and of the weakening of authority. "Dual leadership" system, "power over the audit" phenomenon is frequent, audit independence is more difficult to ensure.

2, the necessary audit funds are not guaranteed. Adequate audit funding is the premise of audit institutions to maintain good independence. In the long run, the focus of the audit work should be to supervise the state's financial revenue and expenditure, audit institutions and the financial sector should be the supervision and supervision of the relationship. However, China's audit institutions are subordinate to, and the funding of audit institutions is approved by the financial departments at the same level, so the audit work will inevitably be subject to constraints, which objectively will inevitably affect the independence of the audit institutions and the strength of supervision. Although China's relevant laws on the audit institutions to perform their duties necessary funds made clear provisions for inclusion in the financial budget, to be guaranteed by the level, but in the process of implementation, often encountered local financial constraints, unable to guarantee the audit funds, which will inevitably affect the normal development of the audit work.

3, according to the administrative jurisdiction to determine the audit object caused by a certain audit blind spot. China's audit jurisdiction of the delimitation, according to the region, departments, units of financial and fiscal affiliation or state-owned assets regulatory relationship to determine the audit object. So that the jurisdiction of audit organs at all levels will be very wide, the audit task is heavy, but due to the current lack of audit power, coupled with audit funding is difficult to ensure that the audit coverage is quite low, objectively resulting in a certain audit blind spot, there are many budget units have never been audited.

4, the audit basis is not perfect, poor support. Audit to national laws and regulations as the basis, but at present China's laws and regulations on auditing is not very perfect. China's "Audit Law" and "Accounting Law", "Administrative Punishments Law" still exists between the non-convergence, non-complementary issues, which makes the auditing authority in the exercise of audit supervision and handling of penalties are often in a quandary. In addition, the current Auditing Law and its implementing regulations still have some deficiencies, and there are no provisions for some issues that arise, which makes auditors feel that there is no basis for them to carry out their work and that they are at a loss as to what to do. At the same time, some of the legal provisions of the lack of operability, the special nature of the regulations and policies and the timeliness of the emphasis is not enough, resulting in the audit basis is too broad, the lack of practicality, outdated and inappropriate, and other issues, is not conducive to the application of the actual audit work in the operation.