Research On Audit Supervision In The National Governance System

In the modern sense,state audit is an important part of the national political system,economic system and legal system,and it is one of the public accountabilities and supervision and control systems in the state governance system.China's state audit system is an important part of socialist political system with Chinese characteristics.As an important part of the supervision system of the party and the state,audit supervision in the state governance system not only has its internal political logic,but also plays various governance functions in the process of modernization of state governance.Audit supervision is not only an important part of the political system,but also a symbol of a country's political civilization.At the same time,strengthening audit supervision is an important measure to adhere to the rule of law and strengthen the construction of political civilization.As a kind of institutional design and institutional arrangement,national audit is not only the inevitable requirement of democratic political development,but also the real need of realizing democratic politics,and what's more,it is also the path and means of realizing democratic politics.In the end,it is the unity of democracy and the rule of law.To study the audit supervision in the state governance system,we should not only look at the problems from the perspective of economics,but also put the audit supervision in the perspective of state governance.We should accurately grasp its internal regulations and practical needs for the audit supervision around the basic attributes of state governance,such as the rule of law,democratization,transparency and responsibility,and then with the theory and method of political science to discuss the political logic and governance function of the audit supervision of socialism with Chinese characteristics.Based on this,the audit supervision in the state governance system must follow the analytical framework of "political logic--governance function--action direction",take the Marxist power supervision theory as the guide,critically draw lessons from the reasonable factors in the multidimensional theory of western power supervision,focus on using the theory of people's sovereignty,governance theory,principal-agent theory and other theoretical analysis tools to explore the role of audit supervision as a political system in the state governance system and its expectation gap due to various practical challenges.According to the logic of this research,we must first understand the actual demand of the modernization of state governance for audit supervision function based on the historical traceability and theoretical explanation of audit supervision.Secondly,from the perspective of political science theory,audit supervision in the state governance system,as a system arrangement and system design of power supervision and power restriction,its unique political logic lies in its political power base,political system advantage and democratic political motivation.Thirdly,the function of audit supervision in the state governance system as an important part of the party and state supervision system has unique governance functions,including power restriction and rule of law function,information disclosure and transparency function,and democratic participation and accountability function.Fourthly,from the point of view of the effectiveness of the government public sector audit supervision system,as one of the institutional pillars of the party and state supervision system,the audit supervision in state governance carries the general expectation of the party and the state and the whole society to play the functions of "woodpecker "," watchdog" and "sword of Damocles" in the state governance system.However,there is always a certain expectation gap in the actual effectiveness of audit supervision system,which is mainly manifested in the expectation gap ofaudit supervision independence,openness expectation gap and responsibility expectation gap caused by various reasons.Finally,the course of action of audit supervision in the state governance system is to adhere to independent audit according to law under the centralized and unified leadership of the supervision system in the new era,under the centralized and unified leadership of the party,we should adhere to independent audit according to law,achieve full audit coverage,and form a joint supervision force through organic integration and coordination with other supervision systems.narrow and close the expectation gap of audit supervision system in independence,openness and accountability,and further enhance the credibility of audit supervision.The institutional arrangement and design of a country in its governance process can have strong institutional vitality only when it is deeply rooted in its historical and cultural tradition and the reality of social change.Similarly,a country's audit system must also adapt to the country's political system,political and cultural traditions,as well as practical social practice,in order to enhance the system's executive power and governance efficiency in the governance system.As the product of the combination of the national audit and the political system of socialism with Chinese characteristics,the audit supervision system of socialism with Chinese characteristics not only conforms to the nature of the audit system,that is,the internal requirements of democratic politics,but also conforms to the reality of China's national conditions and the practical needs of the modernization of national governance.At the same time,it also embodies the essential requirements and fundamental guarantees of the political system of socialism with Chinese characteristics.The establishment of the Central Audit Committee provides the institutional basis and institutional guarantee for the Party's unified command of the audit work,and is the implementation and embodiment of the political principle of the Party's leadership and the Party's overall leadership system in the national audit work.It is not only the audit system innovation that meets the essential requirements of the socialist political system with Chinese characteristics in the new era,but also the fundamental compliance and institutional guarantee for audit supervision to give full play to its functions and respond to the general expectations of the society.In the new era,the audit supervision in the supervision system of the Party and the state calls for strengthening the Party's overall leadership over the audit supervision work and insisting on independent auditing according to law.At the same time,we should strengthen the disclosure of audit information and safeguard the public's right to know information.In addition,it is necessary to expand public participation and strengthen auditing and supervision efforts.Finally,we should strengthen audit supervision and accountability to enhance the credibility of audit supervision.In short,the key to the study of audit supervision in the national governance system is how to transform the institutional advantages of audit supervision with Chinese characteristics into governance effectiveness.Only based on the governance logic of the system guarantee system,closely relying on the fundamental guarantee of the party's overall leadership system,constantly strengthening the system consciousness,maintaining the system authority,independently exercising the audit supervision power according to law,realizing system coordination,strengthening audit accountability and improving the execution ability of audit supervision system can we realize its governance efficiency and avoid "system idling ",so as to narrow and close the gap of audit expectation and play a better role in the modernization process of party and state governance.