The Study On Evolution Law Of National Audit Function Study In China

Government auditing which is the immune system of society is the important part in the national monitoring system. Since the Xi Zhou dynasty, it has experienced several thousand years during which the auditing practice also made adequate development. And, many scholars have participated in the field of auditing study in which the auditing function has been included. However, most of the literature analyzed the specific functions. They suggested the single function or multi-function. There was no paper which explored the evolution law of government auditing function from the evolution history and source, and the government auditing function which suggested had central time limitations. The study results don't guide study and practical work in the future. So, as the supervision status of government auditing improving in the social system and the credit of social publics increasing, it that studying the evolution law of government auditing function has the important theory and practical significance.The dissertation makes the history as foothold. It first analyzes the source of government auditing, and points out the viewpoint which is that the government auditing originated in public accountability from many literatures. The government auditing brings as the public accountability bringing, and it develops as the public accountability developing. The public accountability self reflects the dynamic society relation. So, the government auditing self is also dynamic. And the government function which is the reflection of government auditing essence is also dynamic. Based on these, the dissertation selects the public accountability as the baseline of government function evolution.Based on the selected baseline, the dissertation analyzes the evolution process of government function and public accountability in the ancient times, Min Guo times, revolutionary base times and the period after 1949. Then it proposed seven factors which influence the degree of government auditing function. They are government auditing system, the level of economic development, government function, law, political democracy, auditing technology and auditing people.In order to validate the reasonable of these seven factors, the dissertation complies with the principle and the procedure of questionnaire designing. And, following the procedures of processing the questionnaires, these factors are analyzed through empirical study. The samples are selected from National Audit Office, Local Audit Institutions and Local research Institutions. The final survey questionnaires are processed by SPSS software. We get the results of correlation and regression analysis in each time. Those validate the reasonable of the factors suggested from the auditing evolution history.At last, the dissertation analyzes the connotation and the evolution features of public accountability and government auditing function, and explores the evolution direction of those. Then, complying with the summarized and deduction methods, it proposes the whole evolution law and general law of government auditing function from the essence of government auditing and seven factors. And, it explores the dynamic system of government auditing from the viewpoint of system dynamics. That provides the explanation from the multi-level and multi-viewpoint to understand the government auditing evolution.