A brief topic of undergraduate audit, briefly describe the advantages and disadvantages of government audit?

Government audit is mainly to audit and supervise the government's financial revenue and expenditure.

Analysis on the Advantages of Government Audit Mode

China's current administrative government audit is the "initial model" of China's audit development, which has played a good foundation role in the establishment and development of China's audit. It considered the basic needs at that time, conformed to the basic national conditions of China at that time, adapted to the needs of the operation of China's political and economic system at that time, and promoted the rapid development of national audit. Its advantages are mainly reflected in the following aspects:

First, the audit institution is located in the government, and the audit function is combined with other functions of the government institution, which enhances the authority of the government audit, helps to play the role of the audit function, makes the audit work serve the economic work center, promotes the implementation of the government's work objectives and macro-control measures, and makes it play the role of supervision, inspection and evaluation in the national economy quickly, thus promoting the standardization and development of the national economy.

Second, under the current audit system, audit institutions, as an important department of administrative law enforcement, can directly and effectively implement audit supervision under the coordination of government leaders and other departments, and timely discover, deal with and correct all kinds of violations of law and discipline; Audit opinions and suggestions can also be transformed into government administrative orders in time, which enhances the timeliness and binding force of audit and makes the use of administrative power related to economic information open and transparent.

Third, according to the current dual-leadership audit system, the audit business is led by the leaders of higher-level audit institutions, so that the audit work can be carried out in accordance with national legal requirements, which is conducive to the overall management and cooperation of audit institutions at all levels; The administrative management of audit institutions is dominated by governments at all levels, which is conducive to the audit institutions at all levels to independently, flexibly and timely determine and adjust the focus of audit work according to the needs of local economic construction and government economic regulation, and effectively supervise local economic construction, which is a greater role of audit functions in local economic construction.

Fourthly, because the administrative audit mode conforms to people's long-term habits and recognition of administrative power, has a good social foundation, conforms to people's behavior habits and thinking habits, and has been widely accepted, recognized, coordinated and assisted by people, it can operate well.

Analysis of the disadvantages of the current government audit model in China

After all, the current government audit model in China was established in the early days of reform and opening up decades ago. Now, with the deepening of China's political and economic system reform, the gradual improvement of socialist democracy and legal system, the continuous development and internationalization of market economy, the transformation of government functions, and the higher demands of society on government economic behavior, the audit environment has undergone profound changes, and the defects and deficiencies of this audit model are inevitably exposed. Mainly in the following aspects:

1. The independence of audit is difficult to be fully guaranteed, the law enforcement function is softened and the authority is weakened. Under the current audit mode, audit institutions are subordinate to and supervise the government, and are subject to the government in many aspects, which affects the independence of audit subjects. Audit institutions carry out audit work according to government regulations, and their independent status is low, and their authority and binding force are weakened in the process of audit supervision, which are mainly manifested in the following aspects: it is difficult for audit institutions to effectively supervise and restrict the economic activities of the government at the same level; Audit objectives are largely influenced by the will of the highest administrative authorities; It is difficult to maintain independence when some major audit matters are found in peer review, and it is difficult to cross the barrier of local government protection when the responsible person is involved; In the process of audit punishment, local audit institutions often face difficulties in handling the relationship between the government at the same level and the higher audit institutions at the same time. The phenomenon of "difficult audit, more difficult management and more difficult implementation" is widespread, which is the result of the weakening of audit law enforcement function and authority. Under the "dual leadership" system, the phenomenon of "abusing power for personal gain" appears frequently, and it is more difficult to guarantee the independence of audit.

2. The necessary audit funds cannot be guaranteed. Adequate audit funds are the premise for audit institutions to maintain good independence. In the long run, the focus of audit work should be to supervise the national financial revenue and expenditure, and the relationship between audit institutions and financial departments should be the relationship between supervision and supervision. However, China's audit institutions are subordinate to the government, and their funds are approved by the financial departments at the same level, so the audit work is bound to be restricted, which will inevitably affect the independence and supervision power of the audit institutions objectively. Although the relevant laws of our country clearly stipulate the necessary funds for audit institutions to perform their duties, and require them to be included in the financial budget and guaranteed by the government at the same level, in the process of implementation, local governments often encounter financial constraints and cannot guarantee audit funds, which will inevitably affect the normal development of audit work.

3, according to the administrative jurisdiction to determine the audit object caused a certain audit blind spot. The delineation of audit jurisdiction in China is to determine the audit object according to the financial affiliation of regions, departments and units or the supervision of state-owned assets. In this way, the jurisdiction of audit institutions at all levels will be wide and the audit task will be heavy. However, due to the lack of audit strength, it is difficult to guarantee the audit funds, and the audit coverage is quite low, which objectively causes a certain audit blind spot, and many budget units have never been audited.

4. The audit foundation is not perfect and the matching is poor. Government audit is based on national laws and regulations, but at present, China's laws and regulations on audit are not perfect. There are still some problems among Audit Law, Accounting Law and Administrative Punishment Law in China, which make audit institutions often in a dilemma when exercising audit supervision and dealing with punishment. Moreover, there are still some shortcomings in the current audit law and its implementation rules, and some problems are not stipulated, which makes auditors feel unfounded and at a loss when carrying out their work. At the same time, some laws and regulations lack operability and insufficient emphasis on the particularity and timeliness of laws and regulations, which leads to problems such as too broad audit basis, lack of practicality and outdated inapplicability, which is not conducive to the practical application of audit work.