Dissertation > Economic > Economic planning and management > Audit > Various types of audit > National Audit

Auditing System of Organization’s Reform Analysis with Our Government

Author LiuWenBin
Tutor HanDongXue
School Jilin University
Course Public Administration
Keywords Government Auditing Audit System Political system Two-track system
CLC F239.44
Type Master's thesis
Year 2005
Downloads 651
Quotes 4
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The audit is a social productive force to evolve the certain stage, onekind of separate economic supervision activity that generates and evolvesthrough the social contract relation. The audit has the obvious and dualattribute: social and natural attribute. Our country’s governmental audit has along history. At the present time, the governmental audit has the function ofthe economic supervision, the economic verification, economic appraisal.The public audit supervisory and basic ranges and contents. The majority areall laid down by the national audit’s supervision system, the public auditacting dimension is always related to high and low of national audit’ssupervision system.Independence is an essential character of the audit, which is animportant factor of deciding audit effectiveness and the audit quality. Thewriter approvers of independence of audit as a standard and a starting pointof reform and public audit’s appraisal. But no matter what audit’s structurereform it is, not only need to consider how to go on reserving and developingthe advantages of current audit structure superiority and thus does notweaken the government’s economic supervisory effect, but also need toreflect the development of the Chinese political system to the new requestsuggested by the public audit and bases for audit’s system of organization’sreform. The writer synthetically analyzes various reform minds, combiningthe Chinese socialist democracy politics with political system’s developingrequests, after consulting the foreign public audit’s development andreforming experience, and worships the public audit structure’s dual trace

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