Study On The Public Crisis Audit

In recent years,the public crisis happened frequently, in face of the public crisis, the government responsed rapidly and took the crisis management. The operating condition and effiency of crisis management are not only the focus of the social public, but also a standard of testing government crisis management level. The Auditing Law of the PRC provides that Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by governmental departments or by public organizations authorized by the governments. The Auditing Administration Development Planning of 2008-2012 requires to perform full-track audit on the important burstiness public event.Currently, there is not enough experience summarization for public crisis audit in practice, audit institutions carry out the work with a certain blindness and passivity; scholars have paid insufficient attention to its research, there is very little research results, there are still gaps in theoretical research. These have seriously hampered the development of the audit of public crisis.In this paper, standardize research, surveys and case studies method are used to research public crisis from the standpoint of theory and practice. The Paper consists of five parts: Firstly, analysis the theory basic of public crisis audit, then provides the concept, principle and characteristic of it; secondly, theoretical framework is build up, including auditing objective, content, method, the system for publicizing the audit results, and public crisis audit orgnizing management; thirdly, introduce the performance of public crisis audit in other country; fourthly, conduct a survey to research the present situation of public crisis in China, indicate the mainly problem and try to find the reason; at last, provide the countermeasure of the problems above, such as strengthen the theoretical research of public crisis, perfect laws and regulations, take ex-ante audit seriously, cultivate public crisis talents, build public crisis audit information systems.There are some new points in this paper. First, build the systematic theory reseache framework, including public crisis theory basic, framework, practice model; second, elaborate the affact of public crisis in terms of social public, governance capability, and government audit; third, research the public crisis audit performance in other country, find out the law of development; fourth, research the existant problem and provide the countermeasure of the problems.