Study On The Role Of State Audit In Supervision Mechanism For Administration By Law

At present, the corruption in administration is serious, and the administrative benefit is low, which brings bad influence to the society and the economy, so it is necessary to tighten the supervision to the use of administrative power. This paper aims to discuss how to reform and perfect the supervision mechanism for administration by law in the position of state audit. In theory, it studies on state audit based on political science and administration science, brings forward the opinion to the role of state audit in supervision mechanism for administration by law. In practice, it puts forward some viable and exercisable ideas to deepen state audit work and to reform state audit system, so as to improve the effect of state audit in promoting administration by law.In chapter I of this paper, it analyzes the research background, summarizes the previous literature in this field, and introduces the framework of the paper. In chapter II, based on the study of the cause of emergence and evolution of state audit, and on the analysis of the function and characteristics of state audit, it explores the essence of state audit. In chapter III, it analyzes the existing supervision mechanism for administration by law, points out that one of the problem of existing supervision mechanism is its economic supervision is weak, so it needs to enhance the function of state audit. In chapter IV, it analyzes the status of state audit in supervision mechanism for administration by law in detail; points out that state audit should adjust its current responsibility to adapt to the present political and economical environment, and discusses the manner of state audit to promote administration by law. In chapter VI, it discusses the reform of state audit system.To summarize, the main conclusions are as following :(1) state audit in essence is an independent, comprehensive and professional economic supervision work, it is a tool of democracy and nomocracy; (2) state audit plays a vital role in supervision mechanism for administration by law; (3) at present, state audit should take promoting administration by law as its main responsibility; (4) to fulfill its new responsibility, state audit should deepen finance budget auditing, execute government performance auditing and reinforce the audit of economic responsibility of leading cadres of the party and government; (5) to exert the function of state audit, it needs to reform state audit administration mode, to reduce the size of state audit, to perfect the system of publication of state audit results, and to reinforce the legal liabilities of state audit.