Discuss On The Responsibility Of Governmental Audit In The Mechanism Of Public Power Supervisal And Restriction

Governmental audit is an authoritative and legal system arrangement, which supervise the distribution of public resources in the view of the public. According to the history of auditing evolution, it holds more and more important roles and now it is even a symbol of modern democracy and civilization. Governmental audit should surround the idea that the public is uppermost and carry out its auditing responsibility of public power supervisal. It is relative to the fulfillment and improvement of governmental audit and society democracy. The responsibility is both nonfigurative and idiographic. It answers these primary questions such as who will the governmental audit response for and how to response.How to answer these primary questions is determined by the governmental audit system, governmental audit content and governmental audit disciplines. Therefore the responsibility of governmental audit determines the evolution trend of governmental audit. In fact, understanding the responsibility scientific is seeking the role of governmental audit and understanding the content of governmental audit, audit disciplines and practice, etc.Governmental audit is a part of the whole country political system. As a result, the study of the responsibility of governmental audit cannot break away from the public rights political environment. Only by this, the responsibility can adapt the operation of public right and promote the developing of democracy.This article researches the role of governmental audit in the public power supervisal system and the content of the governmental audit responsibility at the beginning of understanding of the public power and public power supervisal and restriction. Then it analyzes the problems and reasons of current governmental audit responsibility in china. Finally, it give some advices about how to perfect the governmental audit responsibility in china, expecting to define the governmental audit responsibility scientific and to promote the modernization building of governmental audit in our country.