The Theory And Application On Administrative Authority Audit Research

The research and practical activities on commissioned-agent theory always guideand promote the progress of research on audit theory, and also to guide and promotethe development of management theory and research. In the New Public Management,with the infiltration of new system economics in government administration, as atheory of economic responsibility supervision, the audit that developed on thecommissioned-agent theory is inevitable to introduction to the theory of executivepower supervision system. On the basis of analysis on the abroad executive powersupervision, this paper make a new governmental management concept ofadministrative authority audits, mainly include the following several parts:1. The part of introduction introduced the research background, meaning, content,methods and research routes.2. The part of analysis on related concepts propose a new idea of administrativeauthority audits through the definition on powers, executive powers, administrativesupervision and auditing supervision.3. On the basis of concept definition, this paper analyze relevant theories ofadministrative authority audits, through the responsibility promote the development ofaudit disciplines and innovation of public management theory, clear the theoreticalbasis for administrative authority audits, underlines that administrative authorityaudits come up with the application in the New Public Management ofcommissioned-agent theory.4. The operation on administrative authority audit is the focus of this paper.Auditing standards is the important component of theory and implementation of audit,except for legal standards, the norms of administrative authority audit containsindicators system of authority audit, it's an important basis for theoretical system ofauthority audit scientific, this paper conceives the indicators system of administrativeauthority, builds a junior model of indicators system. In accordance withcharacteristics of administrative authority supervision, this paper classifies theauthority audits, analyses the internal and external authority audits primarily. In theend, this paper indicates the basic procedures that the implementation ofadministrative authority audits must obey.5. In the implementation of administrative authority audits, this paper highlightspolitical, legal, administrative, cultural and social environment to the protection ofaudit activities and the technical methods to carry out audit activities, to ensure itssmooth implementation.6. The part of conclusions and ponder makes a conclusion and describes theinnovation points of this paper, indicates the inadequate of this paper and the problemthat needs to be research in the future.Through the discussion of Chinese and foreign administrative supervision andaudit supervision, this paper conceives the new idea of administrative authority auditsand builds a junior indicators system. This theory makes a very important meaning toimprove our system of government supervision, promote the innovation of audit andadministrative management theory and rich socialism supervision theory.