foreign national governance perspective on the use of the positioning of the audit thinking（外国国家治理视角的使用审计的定位思考）.docVIP

Foreign national governance perspective on the use of the positioning of the audit Thinking Auditor General Liu Jiayi proposed national audit is an important part of national governance scientific thesis, for us to correctly understand the status of national audit, understanding the national audit authority is restricted by law to use the power of the important ways to play the national audit revealed that resist and prevention. “ immune system “, and good public finances” guardian “to promote the achievement of national good governance, protection of national economic and social development of the healthy operation and scientific significance. Foreign use of audit as part of the national audit is one of the auditing organs at all levels of government use of foreign capital construction investment projects and other economic activities and the management of these funds and the potential risks effectively supervise the activities of foreign capital is based on the use of audit Our Constitution provides for the establishment auditing supervision system based on the needs of reform and opening up and the objective needs foreign investment to set up the Audit Commission in May 1984 Foreign Application Audit Department and the provinces, municipalities and autonomous regions Audit Office (Bureau of Foreign Funds Application Audit been set up as a symbol and gradually formed and developed. past two decades, foreign audit in promoting positive, rational and effective use of foreign investment has played an important role, but in enhancing the national audit quality, improve national audit methodology and standardization of construction has also achieved remarkable results Especially in recent years, foreign investment at all levels in the Audit Commission audit department of foreign loans and assistance projects notary audit and external audit reports issued by the notary to obtain foreign loans and assistance institutions to recognize and praise in the national gove