Research On Audit Accountability

The operation of financial fund is the concentrated manifestation of running state power.State audit,as a special supervisory organ of financial fund,is becoming an important tool of good governance because of its independence,professionalism.But in practice,many problems such as audit accountability difficult,rectification difficult,audit without accountability,repeated offender under habitual audit,are crying out for strengthening audit accountability,in order to ensure the goal of "rights being equal to liabilities" in administrative financial power.This dissertation is based on the main line of running audit power,to restrict the administrative financial power and improve the ability of participation in governance.It's main attention is paid to the elements of audit accountability,such as subjects,scope,ways and procedures of accountability.Through comprehensively researching on accountability subjects and responsibility subjects,the power subjects and the right subjects in the process of accountability,the substantial elements and procedural norms,it identifies the institutional factors of impeding auditing objectives,and gives the proposals of improvement.The chapter of audit accountability subject discusses accountability subjects,responsibility subjects and their mutual relations.Liability subject is the foothold of audit accountability.With the diversification of governance body,liability qualification of some private bodies should be specified,the responsibility of liability subjects should be reasonably defined,and the rights of liability subjects shoule be guaranteed.The accountability subjects are divided into power subjects and right subjects.The former includes auditing offices,Municipal People's Congresses and its' standing committees,etc.Among these subjects,audit offices is the leading body of audit accountability.The latter includes the public,medium and non-governmental organizations,which directly participate in accountability or affect power subjects.Audit accountability subjects should be extended to all organizations and individuals during operation process of administrative financial power.It should enhance mutual collaboration to develop inter-subjectivity of every accountability subject.It solves the problem who to and accountability to whom.The chapter of audit range puts forward paths to define the scope of audit accountability,such as substantial path,procedure path,reverse path and synthesis path.In reference to substantial path,it builds up the two-dimensional range made up of objective dimension and subjective dimension on the basis of analyzing public interests standard and financial fund standard,which makes audit scope intuitively reflect the need of governance.As for function focus,our current audit accountability scope is given priority to blame,not to attests,which is migrating to national governance.As a result,we should strengthen responsibility attestation,adjust scoping standard,and expand audit function space to decision-making,performance,which is helpful to solve the problem of accountability qualification.Audit accountability ways are classified into two kinds:self-reliance accountability ways and collaborative accountability ways.The former includes audit attestation,audit proposal,audit adjudication and audit punishment.Audit accountability is based on audit attestation.Audit proposal is the means that audit institutions use audit power to realize audit objectives,and basically belongs to administrative guidance.Audit corrective lays emphasis on correction while audit penalties focuses on punishment.These ways are linked together to form an audit accountability network to realize audit objectives.The latter is the way that auditing offices collaborate other subjects to accountability,which include audit announcement,audit corrective,and audit transfer.They enhance the effect of audit accountability.In order to guide the choice of accountability ways,it proposes to establish and perfect selection standards,to announce the guided cases on the basis of weighing related factors.The chapter aims to answer the problem what way audit offices put accountability into practice in.Audit accountability procedures reflect as working precedence and concrete step of audit power's operation,such as the implementation,discretion and assistance of audit accountability.Well-behaved procedure is the important guarantee of achieving auditing objectives,but current procedure has such defects as lack of sufficient participation regulation,ineffective discretion regulation and obstructed assist channel.Through seizing key points including start,inform,reason and avoidance,we can build the interaction platform between accountability subjects and responsibility subjects,improve discretion regulation through clearing discretion factors,perfecting reasoning procedure and so on,optimize the overall accountability act through perfecting cooperative program between audit offices and audit counterparts,assistance procedure of power subjects,which solve the problem how to implement audit accountability.The remedy after audit accountability is a reflection of corrective justice and a guarantee of the legal rights and interests of responsibility subjects.At present,China's Audit Law stipulates three relief ways of administrative adjudication,audit review and audit administrative litigation.We can take different measures to improve it because these ways have their advantages and disadvantages.For example,it performs the relief function of government adjudication through remodeling the limits of government adjudication,switching single arbitration ruling system to prepositive arbitration,enhancing the independence of adjudicative bodies.In addition,we should regulate audit self-correction behavior by means of setting self-correcting standard,improving self-correcting procedure because a lot of accountability disputes are settled through self-correction of accountability bodies.It answers the problem of guaranteeing the counterparts' rights and interests after audit accountability.The problems in mechanism should be solved through improving mechanism.The core elements of audit accountability contact each other and form an organic mechanism framework to make public expenditure proper and effective.