政府审计存在的问题及完善对策分析-analysis on the problems and countermeasures of government auditing.docx
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政府审计存在的问题及完善对策分析-analysis on the problems and countermeasures of government auditing
AbstractGovernmentauditisasanimportantpartofadministrativesupervisioninkeepingthenationaleconomicorderstableandpromotingthehealthydevelopmentofthesociety,strengtheningthepartysstyleinthecultivationofcleangovernment,etc.IntheeighteenthcongressofthecommunistpartyofChinaandthetwelfthsessionoftheNationalPeoplesCongresstherepresentativeshasrepeatedlyputforwardtoopenthepropulsionpowerandmakeitintostandardization,thesystemsofestablishmentandimprovementoftheinquiry,accountabilityoftheeconomicresponsibilityauditing,resignationtoassumeresponsibilityandotherdepositionstostrengthenthesupervisionwithintheparty.Democraticsupervision,legalsupervision,supervisionbypublicopinionhelpstomakepeoplessupervisionpowerandrunthepowerinbrightway.Governmentauditreferstotheauditingagencieshelptoaudittheauthenticity,legitimacyandeffectivenessoftheimplementationofpublicfundsofthegovernmentanditsdepartments.Ittakestheauditresponsibilityoftheuniversalproperty,theessenceofwhichistheindependentoversightoftheimplementationoftheresponsibilityofentrustedeconomic.Thebasicfunctionsinclude:economicsupervision,economicevaluationandearlywarningfunctions.Theenhancingofthegovernmentauditmakesthefoundationofadministrativesupervision.Anditisconducivetoimprovetheadministrativesupervisionorgansachievementsandthetransparencyofadministrativesupervision.Throughin-depthinvestigation,theauditinstitutionsinXiangtanCitymakesthecleangovernmentresponsibilitysystemasthestartingpoint,focusonthemajoreconomiccrimesandauditlivelihoodfunds,strengthenstheeconomicresponsibilityaudit.Theworkofauditsupervisionhasobtainedcertainresult.However,astheauditlegalsystemisnotsound,theauditsupervisionstructureandleadershipisnotappropriate,theauditapproachisunscientificandthequalityofsuperviseisnothigh,theauditworkofXiangtanCitygovernmentstillexistssomeproblems:itislackofinformationdisclosure,theworkisvulnerabletotheimpactofotheradministrativeagencies,theefficiencyhastobeimproved,thecoordinationwithotheroversightbodiesarenotenoughandsoon.The
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