To Perfect The Audit Supervision System

Audit supervision is an important component of the entire administrative oversight system, and an essential method to guarantee the administrative machinery to work continually, healthily with coordinated development. In our country, audit supervision refers to the independent and legal supervison conducted by those internal audit supervision organizations located at all levels of government, on finance revenue and expenditure of various departments affiliated to the State Council and all levels of local government, and the facticity, legitimacy and efficiency about financial revenue and expenditure of state-owned financial organs and State-owned enterprises,etc It is to maintain state finance and economic order, promote a clean government, safeguard national economy's healthy development.The audit supervision system essence is the prevention, the revelation and in the resistance country administration economic society movement contradiction and the risk, protects the administrative economic society run-time system's health and the security. Because the audit supervision produces between the social public and government's request and the fiduciary duty relations, Audit supervision origins from the entrusted relationship between the government and the public to promote a regular operation. Those audit supervision organization must supervise that whether all levels of the government have fulfilled public fiduciary duty faithfully, whether represented fundamental interests of the public or the nation. Therefore government responsibility is the essence of audit supervision's. . Responsibility of government is the duty what government undertakes. Its connotation is decided by national politics, economy, social development history and the situation of the country.. According to some scholar's research due to the historical stage of development and our country's present situation, government responsibility may divide into economical responsibility, social responsibility and political liability. Audit supervision must conduct its work aiming to resolve the above three government responsibility, which promote the construction of a responsible government, a government with sound legal system and a service-oriented government.Our country's audit supervision system is established by a series of laws and regulations. Audit supervision organizations' establishment, supervision scope and the content, audit supervision's basic principle are regulated in the Constitution item 91st, 109th, which is audit supervision system's top legal basis. The audit law is the fundamental law of audit supervision system, which stipulated comprehensively audit supervision's principles, organization and auditors, the audit supervision organization's responsibility, supervision contents, jurisdiction, auditing routine and legal liability,etc.During the 34 years from PRC's establishment in 1949 to the audit office's establishment in 1983 because of a long time planned economy system, our country had not set up independent government audit supervision organization. The internal watch-dog agency of finance department took charge of state financial revenue and expenditure's supervisory work,which conducts accounting supervision instead of audit supervison. After CCP's 11th Third Session, the party turned national key emphasis to take economic development as the central track. In 1982, National People's Congress revised the constitution, stipulated that our country establishes audit supervision organization and applies audit supervision system. In September, 1983 the People's Republic of China Audit office was founded as a composition department of State Council, Later audit supervision organization were established at government of county level and above , thus, audit work throughout the country was gradually conducted..on August 31, 1994, Audit law of People's Republic of China was officially promulgated. on October 21, 1997, State Council issued Implementation Rule of the Audit Law. The promulgation of Audit law in 1994 was a boundary, which divided the audit supervision system with Chinese characteristics into two stages. After the endeavor for more than ten years, especially afer the announcement of Audit law, audit supervision in China has stepped onto the track of legalization, institution, standardard gradually, through the development of audit laws and regulations, expansion of audit domain, standardization of audit work, exploration of audit modes and method positively.Now, along with our country fast progress, audit supervision system has many problems. For example, some improper aspects of the system lead to loose authority restriction, audit supervision scope limitation which hampers audit supervision's development, audit supervision cannot keep pace with the transformation of government public management notion, low transparency affects public knowledge of the audit supervison, imperfect and not unified legal system is a hindrance to audit supervision's development, relative insufficient and not obvious effect of audit supervision ,etc.In order to solve the foresaid problems, we should improve our audit supervision system. For example, to consummate the power allocation of present audit supervision authority, change the way to appoint and dismiss administrative oversight organization leaders, adopt an independent budget of audit supervision funds, improve the relationship between local and central audit supervision organization, establish track control system, improve the internal restriction mechanism at administrative oversight organization, establish an effective mechanism with incentive and restrictions set up an evaluating system on supervision achievements, advance the transparent mechanism of timely result announcement, improve relevant laws and regulations, strengthen corresponding personnel management systems, create inventive supervision modes and method to make up the insufficiency of resources, set up the system of pursue afterward accountability, establish the trail system to examine and correctify, strententhen the function of correctification of audit supervision organization.