The Legal System Of National Audit Authority In China

National Audits from the perspective of the public to monitor the power control of public resources, and give the institutional arrangements in the law to ensure its legitimacy and authority. National Audit Authority is which to constraint the revenue and expenditure activities of the whole government, in order to make the everyone-entrusted government to be standardized, efficient and clean for all person. Whose core is to constraint the powers of government from an oversight perspective. In short, National Audit Authority mainly refers to the audit of government and its various departments, about the truth, legality and effectiveness of the use of public funds. It bears the audit responsibility of all property. On the differences of audit subjects, audit authority can be divided into national audit and social audit, in this passage I will talk about national audit. It was marked by the enactment of "The Audit Law of People's Republic of China " in 1995,(in the following it referred to as "Audit Law"), we have already established a legal system of audit initially. With the growing awareness of democracy, the voice of people's demand to monitor the income and expenditure of the government is higher and higher. As the role of government supervise agencies, audit institutions'effect is increasingly day by day. However, it must be pointed out that, at the present, China National Audit still not to be very independent, and authority's competence is too narrow, which makes the national audit functions are not realized yet. In this, it is necessary to study deeply on how to further improve the legal system of national audit authority in our country.The paper can be divided into four parts. The first part, "General analysis of national legal systems". This part is mainly to define the two important concepts between national audit and legal system of audit.The second part, "Foreign legal system of audit and its enlightenment in our country". This section describes some representative national legal system auditing, what's more, it sums up its supervision of the legal system in China, which mainly includes:ensuring the independence of audit,the audit in public is the prerequisite and basis of national audit authority,playing an active role of national audit institutions in consultation parts,improving the performance of audit system.The third part, "the status of China's National Audit Authority's legal system and its problems". This section first analyzes the legal system of our national status of auditing, then reveals the problems. The main problem of the audit is that it's independence is not fully protected by law,laws and regulations of audit notice are not very sound,the integrity of the audit authority is not good,details of the law are not enough,there are deficiencies in performance of audit and so on.The fourth part, "proposals on how to make China's legal system audit sound". It mainly includes:strengthening the independence of our national supervision, perfecting competence of the legal system audit, improving the performance of audit, improving the supervision of audit in our country.