The Study Of Mechanism And Way: Government Audit Participate In Governance

As human society developed,state comed into being,state is a combination of population,land,wealth,and force,etymological meaning of state means the power of society management that comes from mandatory supported by force;the state is a tool of class rule,has the class nature and social nature,class nature is the essential attribute of nations.The essence,goal and function of governance is decided by the state essence,function.The goal of governance is to achieve optimal allocation of resources,promote society and economic development,is also the process of risk prevention.Governance need to establish a series of rules and effectively carried it out in the process of governance,the series of rules constitute the governance system,it is firstly means the governance objectives,strategies,secondly means the system,mechanism and policy,and then the feedback of governance effect evaluation.Power of governance means the possibility or probability of achieve governance objectives,strategies,power of governance is decided by objectives,systems and its execution.The possibility of achieving the goal could be greater,surposed there is more power of governance.China's governance is a big country governance,government always plays the key role.The most important features in China's governance is decentralization,the introduction of the decentralization,which is beneficial to improve the efficiency of governance,but also brings some risks in governance.In order to improve the efficiency of governance and to reduce risks,dealing with the relationship between centralization and decentralization has become the core of governance.On the one hand,through a centralized in our country,safeguard the authority of the central government,on the other hand through decentralisation,give appropriate autonomous decision-making of local government,to improve the ability of governance to meet diversified demands,improve the efficiency of governance and effectiveness.Therefore,there is a need to set up a full-time supervision institution,to supervise the departments and local of decision-making,to supervise the administrative behavior,to feedback the information about economic society.Above is the logic of the government audit from governance perspective.Government audit is a part of the governance systems,its responsibility,mission and goals is decided by the nature,goal and the function of governance,its mechanism and ways to perform their duties is decided by the governance mode.In governance system,government audit is the only department to specially perform the supervision function,has a high degree of independence,the government audit has no specific administrative functions,do not have any decision-making power,there is no any department interest.Therefore,government audit can focus on performance of responsibility and mission,independently exercise its power of supervision through auditing in accordance with the law from the perspective of macro,and the overall analysis of the status quo,reveal the system,mechanism and institutional problems,and put forward some auditing suggestions and advice to perfect the system,risk control and prevention.Public power,public policy,public funds and public resources and public assets is the correspondency of government audit and governance.The allocation of resources,such as public power,public funds,natural resources,public assets,which is critcal to governance,also is an important content of government audit department to perform his duties.Government audit departments reveal and reflect problems existing in the process of public affairs,promote the reform and development,so as to promote the effectiveness of governance.According to the characteristics of the gvernment audit,the role of government audit in macroeconomic regulation and control can be mainly manifested in following aspects: government audit can promote nation macroeconomic regulation and control policy implementation;collect,analysis and feedback macroeconomic information,promote harmony and unity of the macroeconomic regulation and control policy,inprove and catalyse macro-control tools,provide a micro foundation to macroeconomic regulation and control,The government audit is also guides local government,entity and individual to agree with central government regulation,legislation and policy.Government audit covers all aspects of the governance,according to the audit content and characteristics,the government audit further subdivided into finance audit,monetary audit,state-owned enterprise audit,economic responsibility audit,resources and environment audit,etc.which has both the general rule of the audit,and each has its own characteristics and content.The paper mainly expounded the mechanism and way of finance audit and monetary audit from the governance.