Models Comparison And Judicature Tendency Of State Audit

According to the relationship between the state auditing power and the other state pawers,the state audits in various countries may be divided into four models of legislation, judicature, administration and independence. The four state auditing models all have their own feathers, pros and cons. With world economic integration,every country uses the other democracy systems for reference, the state audit will being to judicature.Looked from the historic inspiration of the audit courts in other countries, the state auditing judicature in our country is possible.The state auditing judicature is that, the state auditing organ is independent,its power and procedure is under the rule of law,its faculty is professionalized,and to the illegal behavior of using public finance and resources, the state auditing organ sues to court. So, the state auditing judicature will solve the problem in our country that it is difficult to audit, it is more difficult to deal with auditing result.The state auditing judicature in our country has certain theoretical basis and system foundation. From theory of popular sovereignty, theory of power structure and theory of public accountability, the state auditing judicature in our country has rationality. Looked from the National People's Congress systems, the special people's court systems, the judge and public prosecutor professionalism systems, the state auditing judicature in our country has the feasibility. These theories and systems guarantee that the state auditing judicature in our country has a value of being responsible for the people.The state auditing judicature is a goal pattern to our state auditing reform. Under the present state auditing pattern, through revising relevant laws, entrust the state auditing organ with a power to sue the illegal using of public finance and resources to court. The court sets up auditing expert storehouse, select experts to try jointly. The conditions are ripe, consider setting up the court of public audit paralleled with the government,the court and the procuratorate, the court of public audit has power of suing to court. According to the special people's court systems, set up the audit court to try state auditing disputes specially.