On Legal Guarantee Of The National Audit Procedure

The party and the state's require to execute law legally, impartially and effectively in administration for the development plan of the rule of law in the course of building socialistic country, and provides important theoretic preparation for the state's audit ruled by law in the new period.Taking into account of a reasonable set and effective enforcement of administrative procedure is the key to ensure the effectiveness of execution of law by administration authorities, but the statutory duty and social responsibility undertaken by national audit is reflected in the course of daily execution of law by audit authorities. Therefore, to maintain the authority of the procedure in national audit, the writer discusses legal protection of the authority of audit procedure in the course of long-term mechanism of audit supervision in the new period, combined with the question the writer found in daily work on audit that the audit result is regarded more important than the procedure. The writer holds that the importance attached to the authority of audit procedure and the improvement of legal system of audit procedure in the context of immune system of national audit is of legal significance for the construction of long-term national audit supervision mechanism.This paper includes the following three parts, the introduction, the body and the conclusion. It has three chapters.ChapterⅠintroduces Audit procedure concept, function and attention maintenance audit procedure authority to our country new time audit legalization construction great significance.ChapterⅡanalyzes the status quo of legal protection of the authority of audit procedure and its obstacles currently.ChapterⅢdiscusses improvement of the means to attach importance of procedural authority and protect audit procedure legally in the context of National Audit Immune System in the construction of long-term mechanism of national audit supervision. The writer also brings forward suggestions on establishment of the authority of audit procedure in execution of law.