A Study on State Auditing Based on Government Governance
|School||Southwestern University of Finance and Economics|
|Keywords||government governance state auditing state auditing mode functional position of state auditing economic responsibility auditing government performance auditing report system of auditing results|
Since 1970s, to solve problems like low efficient government public administration and high social cost caused by government public administration totalitarian and bureaucratism, western countries began reforming their governments by introducing competition and market mechanism (like performance management and service awareness), to promote government governance and to pursue a good governance government structure. This New Public Administration Movement first started in Britain, USA, New Zealand and Australia, and then quickly spread to the rest of the western world. Public resources are a vital part of government governance as well as an important factor of a sound democracy system. The legislative, the government and the public need to know whether the government resources are properly managed and used,whether they are following rules and regulations,whether the government projects are economic, efficient and effective,and whether the government projects have achieved the original goals and results or not. The government is responsible for all its activities and results for the legislative and the public. In the process of fulfilling the government’s responsibility to the public, state auditing is a key factor because its supervision makes the involved parties of benefits trust the report of project result and operating status. The state auditing exerts auditing and supervising function on behalf of the state;it is the immune system of state economic operation, a tool of government governance. Its role in government governance is irreplaceable as it facilities government to reform management and decision-making process, strengthens supervision and boosts senses of responsibility.Government governance is a global issue. The New Public Administration Movement has a great influence on China’s government system reform. The key to realize government governance goals is to deepen state auditing function. Centering around this topic, and by analyzing present state auditing condition of China and referring to auditing theoretical results and practices of foreign countries, the dissertation focuses on the Chinese government governance goals to study state auditing in the government governance structure in Chinese circumstances. The study integrates deepening state auditing function and realizing government governance goals to realize government governance goals from functional position of state auditing, economic responsibility auditing, government performance auditing, and report system of auditing results under government governance guidance.This dissertation is made up of seven chapters:Chapter 1 is introduction. In this chapter, the question in study, the background, the aims and the significances are given. By summing up documents of government governance and state auditing, the dissertation’s study methods, research ideas and structure are provided. The dissertation’s possible innovations and shortages are also pointed out in this chapter.Chapter 2 focuses on theoretical analysis on government governance and state auditing. By analyzing theories of governing, good governance, new public administration, government governance and governing mechanism, government governance by government entrusted agencies, the dissertation points out that in the globalization background, China should realize good governance by building a government with responsibility, high efficiency, probity, transparence and monocracy in a harmonious socialism society on the base of government function transformation and government ability enhancement and under the guidance of good governance theory. This chapter analyzes state auditing theory in terms of public entrusted economic responsibility, the nature and function of state auditing; then it points out state auditing is the immune system of state economic operation, a tool of government governance. It is irreplaceable in the government governance process.Chapter 3 indicates realitic choice of state auditing mode in China. This chapter gives a detailed introduction and respective analysis of state auditing modes of major countries in the world, and points out the way of China’s state auditing mode reform under government governance guidance. Generally speaking, a reasonable construction of state auditing mode can not be separated from a country’s political and economic development and its cultural environment. So during the pursuit of finding the right state auditing, a country should continuously summarizes, assimilates and refers to the successful experiences of other countries. In order to further promoting the development and perfection of China’s state auditing supervision system, a practical and effective way is to take on all the merits of other nations’state auditing systems, and coordinate the relationship between localization and introduction of state auditing system reform. Auditing mode should adapt to Chinese auditing system environment, and accumulate the state auditing mode reform conditions so as to reform and perfect our state auditing mode.Chapter 4 discusses functional position of state auditing in China. In this chapter, the development and limitation of China’s state audition are analyzed. By stating the government governance goals and the function of state auditing in promoting government governance in a harmonious society, the author points out functional position of state auditing under government governance guidance. State auditing is a form of auditing to appraise the fulfillment of public entrusted economic responsibilities of government and state own enterprises and institutions. By revealing and exposing major problems in economic operation, state auditing gives full play of its auditing and supervising role. The society is a dynamically developing system; so there are different economic and political goals for a government at different stages. This means state auditing has different goals at different stages to coordinate with government goals accordingly. Perfection of government governance is the goal and task of state auditing work. The more perfect the government governance is, the easier the state auditing work is, the more function the state auditing plays. If there lacks government governance system or government governance ideas, it is difficult to carry out state auditing work and state auditing has no role to play. Functional position of state auditing under government governance guidance is subjected to the government’s double functions in the market economy. State auditing should promote effective realization of government function through its auditing behaviors. State auditing is different from social auditing in that it is an appraisal and supervision of national macro-economic development and government economic behavior validity. It takes economy, efficiency and effect as its ultimate goals. The Chinese state auditing has five functions in government governance: reinforce supervision mechanism of public entrusted economic responsibility, improve government governance efficiency, promote the building of the Party′s style and of a clean government, realize open and transparent government governance, and safeguard market economic system. The state auditing under government governance guidance provides solid proofs and supports for government policy adjustment and perfection because it gives objective and fair evaluations on government economic behaviors and its system arrangement by auditing and supervision. It is definitely a useful tool and means to make supervision and appraisal on the government’s economic behaviors, social benefits and responsibilities.Chapter 5 refers to economic responsibility auditing. This chapter analyzes the development and restricting factors of the Chinese economic responsibility auditing and states responsibility government governance and responsibility government governance requires economic responsibility auditing to reinforce restriction and supervision on power. It analyzes economic responsibility auditing under government guidance. Leader-cadre economic responsibility auditing is a form of state auditing system with Chinese characteristic, it should realize supervision on the fulfillment of economic responsibility of a government at a certain level from the NPC Standing Committee at the corresponding level. This system promotes the development of socialist political civilization at the current Chinese political system and it tallies with the national conditions. The global trend is to reinforce government official’s responsibility, emphasize responsibility government governance, and improve the system of accountability. Responsibility government governance requires economic responsibility auditing to strengthen restriction and supervision on powers. Economic responsibility auditing under government governance guidance is the result of China’s political and economic system reform and development. It has far reaching importance in that it strengthens supervision and management of cadre, promotes the building of the Party’s style and of a clean government, safeguards financial and economic system, facilitates the process of ruling the country by law.Chapter 6 refers to government performance auditing. This chapter analyzes implement course and problems of the government performance auditing, and government performance auditing under government governance guidance. It also gives account of government governance efficiency and efficient government governance requires speeding up transformation centered on government performance auditing. Government performance auditing is the inexorable requirement of developments of public administration, democracy and rule-by-law. It is the inner requirement of the nature of modern state auditing. It is in line with the development of auditing modernization. To realize efficient government governance, to promote benefit auditing centered on government performance auditing, to facilitate the transformation centered on government performance auditing, these are the inevitable requirements and active demands of realizing China’s state auditing modernization. Effective government performance auditing can check and supervise government power operation system and improve work efficiency of government departments to a greater degree. Government performance auditing aims to promote correct government decision-making and improve service efficiency, which tallies with a clean and efficient government. Government performance auditing under government governance guidance appraises government and its departments on their resources utilization in terms of economy, efficiency and effect. It can help define the government’s responsibility in using public resources and providing services, which is the inevitable development of state auditing.Chapter 7 refers to report system of auditing results. This chapter analyzes the development and the gap of China’s report system of auditing results, and report system of auditing results under government governance guidance. It also gives account of transparent government governance and its requirement of announcing auditing results. State auditing supervision and report system of auditing results is the requirement of building a government that is for the people, by the people and of the people. It is also the requirement of improving government governance efficiency. Further more, it is the basic requirement of making government affairs public, checking and balancing powers, supervising, urging and guaranteeing the government to achieve public goals effectively. A transparent government is good for increasing validity and accuracy of market information, decreasing trade cost, eliminating corruption, increasing chances of public involvement in decision-making, giving the public the right to learn the truth, so that to improve democratic legality of decision-making. A transparent government requires an report of auditing results. It is necessary for state auditing to have an report system of auditing results under government governance guidance because it is good to build an open, transparent, clean and efficient government with standardized behavior and coordinated operation. It is good to check and balance powers, to curb and punish corruption, to promote transparency and openness in the Chinese society, to facilitate the Chinese political civilization development. The innovations in this dissertation are:Firstly, it gives a systematic statement about state auditing under government governance guidance. It points out the goal and task of state auditing is to perfect government governance. As a supervision form of appraising the fulfillment of government public entrusted economic responsibility, the function of state auditing is subject to the perfection of government governance. State auditing exerts auditing supervision function on behalf of the state; it is the immune system of state economic operation, a tool of government governance. It is irreplaceable in the government governance process.Secondly, by analyzing present state auditing conditions in China and referring to auditing theoretical results and practices of foreign countries, the dissertation focuses on the Chinese government governance goals (responsibility, high efficiency, probity, transparence and monocracy) to study state auditing in the government governance structure in Chinese circumstances. The study integrates deepening state auditing function and realizing government governance goals and points out that deepening state auditing function is the key to realize government governance goals.Thirdly, in theory, this dissertation studies the relationship between government governance and state auditing in terms of politics, economics, management science and science of administration. It gives its views on government governance goals and functional position of state auditing. In practice, it tries to explore feasible, doable methods to deepen state auditing function; and measures that can promote the realization of government governance goals.