The Reform Orientation Of Legislative Government Audit Model

Regardless of what the audit system, as well as the audit system evolves, all is in order to achieve the authority keeps in balance goal and enhancement audit independence.The audit system is set up by the audit function, and it is set up in accordance with the economic and political environment. The government audit system has the decisive influence to the government audit function. At the beginning of our country government audit system establishment, the administrative authority seeped political, economical, society's aspects, the government in fact is an infinite government. In order to the government leading the national political, economic affairs, the audit organ has been located in the administrative system.Entered the new century, our country's political economic environment has had a huge change. Politically, strengthen the building of socialist democracy, the transformation of government functions and market-oriented public services have become an irreversible historical trend. Economically, with the socialist market economic system established, the government gradually withdraws from the market; public finance system will become an important government macro-control means. These all set the new request for the government audit function and the government audit system. This paper unifies the development course of our country auditing system as well as the overseas development experience. This article audited the organizational reform to our country to propose some tentative plans.This paper aims to China's political reform and the development of the cause of the audit makes a useful contribution to the exploration and, in theory, to explore basic suits China's national conditions and the future political and economic development needs of the audit model, in practice, to have some reality and feasibility of the reform is envisaged that the audit system for the government's policy decision-making and provide a basis for research and reference.This article thought the legislative model is the government audit organizational reform direction. The legislative reform as a model of the direction to start the audit system, to strengthen government auditing and supervision all has a major significance. The Main text first part introduces some characters of government auditing and government audit organs. The second part introduces the legislative model. The third part introduces audit organizational reform realization way.