The Research On The Function Transition Of China's Government Auditing

Constant "Auditing Explosion" arouses people's enquiry for the demand and effectiveness of government auditing. It can be seen that auditing supervision plays more and more important role in the government supervisory system and is received more concern from the public. The key reason lies in the constant increase in independence, authoritativeness and publicity of auditing supervisory function, then the root of it is the development of the state democratization and the power of governing the state affairs by law .However, due to the limited power of the auditor and the inadequate of the law, such phenomena as "paralysis", "ignorance" etc appear. Therefore, we have to trace back to the root of these problems--- the carrier of the auditing function, government auditing institution.With consideration of the related papers associated with our current situation on discussion of the auditing institution, this paper explores auditing function on the basis of auditing demand from the historical transition. The supervisory function, as the basic and objective function of the government auditing, has close relationship with the government auditing institution. Only by thorough comprehension and analysis of the auditing supervisory system in different historical times, can we draw out more clear and scientific lines of the government auditing supervision.This paper describes the auditing function transition connected with some related theories such as power restrict theory, auditing relation theory, behavior theory etc based on the definition of the function and auditing function in the theory field. Thus, the viewpoints are put up that government auditing originates from power division, the exertion of the function is a kind of independent economic supervision and the restrictiveness of the public power. So the features of the auditing are independence, publicity and authoritativeness .The auditing function utility in the ancient times could only be contended to the expectation of the despotism so it is a kind of form whereas modern auditing supervision is a kind of supervision from people and democracy through the transition of current auditing function., the contents of auditing supervision can constrain effectively the public power. However, there is a long way to perfect government auditing institution, only by tasting from the practice, can we pursue the idea path that satisfies our reality.