Research On How Traditional Culture Affects The Chinese Government Auditing System

It is often found in the research of institution change problem that culture is the underlying factor behind the change of system.This thesis chooses the traditional culture as research perspective,mainly because that traditional culture is the "root" of Chinese socialist cultural system.At present there are few comprehensive,in-depth literatures on Chinese government auditing system.What’s more,the analysis on Chinese government auditing system from the perspective of culture,especially from the perspective of traditional culture,is neglected to a great extent,or has not received due attention.This thesis first defines some basic concepts."The Chinese government auditing system" used as a proper noun,refers to the system which is regulated by present law and runs in the practical audit field.The traditional culture is defined as the system which is from Xia,Shang,Zhou to mid Qing Dynasty about three thousand years and uses the Confucian culture as the pillar,Taoist and Buddhist as the important content.Next,this thesis summarizes the basic characteristics of Chinese government auditing system,which is mainly reflected in six aspects:The first characteristic is that the essence of national audit is "the immune system" to the state governance with functions of prevention,disclosure and resistance;the second characteristic is the relationship between the national audit and other state agencies,Chinese Communist leads audit work on politics,ideology,organization and business,the national audit is produced by the National People’s Congress and responsible for it but is not under the leadership of the National People’s Congress,national audit is an important internal supervising part of the government administrative system,people’s CPPCC as an outside strength of national authority has an important influence on national audit,national audit is highly integrated with discipline inspection,judicature,police and other external supervision;the third is that national audit and the audited units have more and more common interest;The fourth is that the upper audit organs lead the lower audit organs;the fifth is that national audit can put impacts on social audit and internal audit;The last characteristic is that national audit can punish the illegal problems directly,the duty of national audit is very broad,the audit business structure is mainly on traditional financial audit and the emergence of unique economic responsibility audit,some unique and original audit methods and patterns are explored such as tracking audit.Then,this thesis analyses the mechanism on how traditional culture influences the Chinese government auditing system.First of all,the Chinese government auditing system is the Nash equilibrium of the stakeholders;secondly,the influence of culture,especially that of the traditional culture on stakeholders participating Chinese government auditing system game is independent of man’s wills;thirdly,the traditional culture influences Chinese government auditing system mainly from two aspects which are concepts of value and modes of thinking;finally,positive effects of traditional culture on Chinese government auditing system do not deny the influence of other factors.It is the focus of this thesis to analyze how traditional culture influences the Chinese government auditing system from concepts of value and modes of thinking.This thesis chooses values of "patriarchal clan","collectivism" s "virtuous humanity" and "harmoniousness" to analyze how traditional culture influences the Chinese government auditing system.The influences of "patriarchal clan" on Chinese government auditing system are reflected in national audit’s leadership system,in the national audit’s authority,in the relationship between upper and lower auditing organs,and in the national audit’s duties;Effects of "collectivism" on Chinese government auditing system are in the essence of national audit,in the impacts from the Party committee and the CPPCC,in the relationship between national audit and other external supervising departments,in the national audit’s authority,in the independence of national audit,in the relationship between three different audit units;Effects of "virtuous humanity" on Chinese government auditing system are embodied in the national audit’s leadership system,in the emergence of unique economic responsibility audit,in the relationship between national audit and audited entities;Effects of "harmoniousness" on Chinese government auditing system are reflected in the relationship between national audit and government,in the relationship between national audit and National People’s Congress,in the relationship between national audit and the audited entities,in the relationship between national audit and other external supervising departments.This thesis selects thinking modes of "analogy","intuition","integration" and"chapter and verse" to analyze how traditional culture influences the Chinese government auditing system.The influences of "analogy" on Chinese government auditing system are reflected in the audit business structure,in the relationship between national audit and government,in the essence of national audit;Effects of"intuition " on Chinese government auditing system are in the relationship between national audit and government,in the relationship between national audit and the audited entities,in the system of audit methods and patterns,in the audit business structure,in the system of audit laws and regulations;Effects of "integration" on Chinese government auditing system are embodied in the essence of national audit,in the audit business structure,in the relationship between upper audit organs and lower audit organs,in the relationship between national audit and other external supervising departments,in the national audit’s authority,in the system of audit methods and patterns;Effects of "chapter and verse" on Chinese government auditing system are reflected in the relationship between national audit and government,in the audit business structure,in the system of audit laws and regulations.Finally,this thesis predicts the modern transformation of traditional culture and the future development of Chinese government auditing system.Five aspects are prospected:the first is the future development of national audit’s leadership system.National People’s Congress and the government will lead national audit respectively for a long time.The national audit’s independence will improve;the second is the future development of the relationship between three different audit units.National audit,internal audit and social audit will develop independently and will have a relationship of mutual cooperation and business partnership;the third is the future development of national audit’s duties.The national audit’s duties will shrink further and will be mainly confined to the audit of fiscal funds and state-owned enterprises;the four is the future development of national audit’s authority.The national audit’s function is mainly located on checking and exposing illegal problems objectively,independently and impartially;the fifth is the future development of national audit’s business structure.Performance audit will get considerable development,and will be combined with the economic responsibility audit to form Chinese unique performance auditing system.