Legal Principle Thinking About Reform Of The National Audit System

The national audit system reform question has aroused society's high concern continuously. The audit theorists, experts and scholars, audit practitioners, social professionals cared about audit, all analyze and study the necessity and implementation scheme of the national audit system from different point of view, and propose many valuable theory viewpoints. The ordinary social public place the great expectations on national audit to play the major role. Partial members of the national committee of CPPCC (Chinese People's Political Consultative Conference) submit written statements to the proposal in abundance which request to carry on the national audit system reform. Though synthesis comparing, each reform scheme has varying degree of insufficiency and flaw.The present paper believed that the research and design of the reform scheme of the national audit reform need us to be based on national existing power structure, embarks from the legal angle, takes a comprehensive look at the gambling contrast and the balance of each big benefit community of the entire society, seeks a more reasonable and more generally accepted relevant scheme for the whole society.Therefore, on the basis of comprehensive affirmation existing audit system having the positive significance on China's economic and social development, the present paper presents a comprehensive analysis of the existing main malpractice and reasons analysis of the current audit system, and a generalized analysis of the external environment of the national audit as well as the advantages and disadvantages of several kind of reform schemes of audit system. In accordance with the basic principles of law about the separation of powers, combined with China's national conditions, research results of the present paper are proposed on the general goals and the implementation step of the national audit system reform, namely, must reform, push ahead step-by-step, adopt the vertical management model of administrative management system in the near future, and ultimately transit to the legislative-management system.