Study On The Function And Role Of Government Audit

Economic globalization swept across the world since 1980s, which brought some effects. On the one hand, economic interest relationship has been strengthened in every country, on the other hand, economic crisis appears regional spread of the situation increasingly, and therefore, the country's economic security has become the focus which concerned the governments and scholars. Our country researched on the economic security beginning with Asian financial crisis, and proposed maintaining the national economic security in the Fifteenth Party Congresses for the first time. When the survival and development of national vital interests are threatened and when the regulation of markets is out of order, the government as the socioeconomic ultimate regulator must intervene enforcedly. The government audit is an independent constitutional status of the comprehensive economic supervision departments, whose primary responsibility is to safeguard national economic security. Therefore, there is theoretical and practical significance to intensive study on the relationship between the government audit and national economic security, which could full play the functions of government audit to ensure China's sustained, healthy and stable development.By taking national economic security as the starting point, this paper researches the function and role of government audit. The paper introduces the concept of national economic security and status of China's economic security and then analyzes the theoretical basis of the government audit maintaining the national economic security from the public accountability, state theory, the immune system theory point of view and discusses the mechanism of government audit maintaining the national economic security from three aspects: function of government playing decisive role on government audit, the relationship between government audit and national economic security, the way of government audit maintaining the national economic security, and detailing the government's supervision of the audit, evaluation, early warning, repair, immune function. By analyzing the present working status of the government audit, the author proposes the strategic target and specific strategy of government audit maintaining the national economic security. To take a commercial bank audit for an example, the author detailed analyzes that how the government audit plays a role in maintaining economic security.