The Research On Government Audit Responsibility Based On The Authority Restriction

The government audit plays a vital role in authority restriction and surveillance. However as a kind of public authority, the government audit authority should be supervised too. We write the article this way: The government audit authority establishment (to government's audit surveillance), the government audit authority restriction (authority must be restricted, otherwise authority meets dissimilation), the most effective way of restriction is the audit responsibility confirmation and fulfills(the government audit legal liability by moral responsibility primarily to legal liability primarily), suggestions of optimized government audit legal liability institutional framework (idea aspect, legal aspect and correlation necessary system).Firstly this article analyzes the government audit authority establishment inevitability, the rationale (public fiduciary duty) as well as the legal basis (public fiduciary duty). As authority restriction clings to authority establishment, the article analyzes the government audit authority restriction necessity, the rationale (public choice theory and abuse of authority responsibility theory) as well as the power and responsibility coordinated relations. Then obtains the responsibility restriction way is the most effective restriction way through the comparative analysis authority restriction several ways. Then analyzes the government audit responsibility structure, the audit responsibility present situation as well as the legal liability core status in this foundation. We think the government audit has two statuses: One is an official; the other is an audit specialist. First it analyzes the official status, the keys of legal liability and the way of undertaking it and so on, then analyzes the audit specialist status, the keys of legal liability and the way of undertaking it and so on by reference the independent audit. Finally the article discuss the way of perfecting government audit legal liability to investigate the mechanism of our country from idea aspect, legal aspect and correlation necessary system.