national audit and national governance（国家审计与国家治理）.docVIP

National audit and national governance [Abstract] National Audit national governance systems in monitoring system, to serve the decision-making system of national governance, and monitoring the implementation of the national governance system, its essence is the immune system of national governance systems. In this paper, the use of empirical analysis on the functions of the National Audit national governance, achievements and prospects. [Paper] National Audit, the rule of law; national governance First, the National Audit (A national audit of the basic concepts of The so-called national audit is the audit of the national audit authority in accordance with the law. Exercise supervision through auditing is to ensure that the country’s financial balance of payments and financial accounts of a real, legitimate, effective and important way to one. Audit Law of the PRC on the gt;gt; provisions of the national audit institutions in China independently exercise their power of supervision through auditing in accordance with the law, free from interference by other administrative organs, social groups and individuals. (Leadership of two national audit system At present, a total of more than 150 countries and regions around the world set up a national audit institutions, the implementation of audit and supervision system. Throughout the world, the leadership system of the national audit institutions in the following five: First, the legislative system, the national audit institutions located in the Congress and other legislative bodies, audit and supervision of the financial and economic activities of government agencies and financial revenues and expenditures of the state-owned enterprises and institutions, and related economic activities carried out in accordance with the powers conferred by the national laws to the legislative body is responsible for and reporting, such as the United States, Britain, Russia, Portugal, Austria, Luxembourg, Norway