National Strategy Audit
|School||Anhui University of Finance|
|Keywords||National Strategy National Strategy Audit State Audit|
National strategy, which have a major impact in China last for years or decadesis, is of great importance in periodic policies to our country’s future direction. Its mission is the integrated use of political, military, economic, technological, cultural and other countries, which based on the international and domestic situation, to steer national construction and development, safeguard national security, and achieve national goals.With the changes in the international economic situation, China’s socialist economic system reform also made adaptive. This is a constantly evolving and developing reforms, it can greatly affect the economic situation of our country through the new national strategy development and past national strategies adjusted so that our national strategic system to comprehensively promote the economic and social development.In recent years, the country strategy formulation and implementation process transparency of financial expenditure has drawn increasing attention. Supervise the development of the people and public opinion, making China’s national economic strategy implementation requires greater transparency, a national economic strategy, the National People all its stakeholders, and the specific needs of the stakeholders, that is, you want to know the national strategy formulation and implementation. At this point, based on the original national audit oversight functions, homeopathy for some changes, resulting in an unprecedented development, risk management capabilities of national audit, also helps prevent and reduce the risks involved in the development and implementation of the national economic strategy.Currently, there are nearly two hundred countries around the world have established a national audit system. With the rise of national audit functions to the national level, the state audit function further expand the scope. National audit functions in our most important national strategic system needs national audit to play its unique "prevention, supervision, resist" capability. To achieve this, you also need to further our national audit system reform, strengthening the independence of the national audit institutions.In fact, in our country lots of scholars have studied the national audit in national policies,special funds, project audits,and put forward their own proposals to national audit reform.The reason for the audit of national strategy is that any economic policy is not an independent existence.A national strategy for the implementation of national policies would make a lot of promulgation of a national policy to promote the introduction of a possible allocation of special funds.The pros and cons of a policy can not just profit success or failure of a project, but after the introduction of this policy is to obtain the combined effects. Similarly,regarding the formulation of a national strategy risk of multiple objectives should be the result of cross-impact decisions. And because the terms of the national strategy are often not one o’clock, for the audit of the national strategy is a long-term dynamic process, which will inevitably involve the assessment of past,present,future three tenses.So this will be the unique characteristics of national strategic audit, monitoring and evaluation of national strategies must refer to different years during the comparative situation. And the annual assessment results, combined with the implementation of the results over the past year, there might be some future impact of the implementation of processes is unknown, from this perspective, the national strategic audit is needed to get feedback each time implementation of the strategy, rather than implementation of the strategy after the conclusion of a comprehensive evaluation. The national strategy system is a complete, overall planning of the whole, the individual merits of a particular strategy to evaluate the effects can not be listed separately, but need to look at the impact of the strategy itself and interact with other strategic influence after results. So national audit on the audit of the national strategy, when also the need for adequate risk assessment and risk management.This paper first introduces the topic background and significance. National economic strategy face varied risks. National strategic audit in risk can prevention, control, audit and supervision, and to play a constructive role in safeguarding national economic security. Proposing national strategy audit has important theoretical and practical significance.Then gives research framework, introduces research ideas, methods and innovations.The concept of the national strategy and the related theory are introduced and analyzed through domestic status of the implementation of national strategies and national audit oversight case study illustrates the practical foundation for national strategic audit and direction of development and introduction of foreign countries involved in national audit experience in supervision of national strategies. From the national strategic audit fundamental purpose is to circumvent national strategies related to systemic risk, indicating the necessity of national strategic audit; and from the environment, functional, practical, institutional, and human resources audit discusses the feasibility of a national strategy. The key is to build up our national strategic audit framework to explore the application of national strategic audit audit model proposed national audit strategy formulation, implementation, audit results,discusses the national strategic audit standards, proposing a national strategy audit procedures and methods for the implementation of the special.Introduced the national strategy audit from several aspects of the legal system, institutional, the quality of audit staff and the protection mechanism.Finally,concluding remarks and explain the inadequacies of this article.