The Current Government Audit System

In the current state audit system, the government audit work has had relative well performance, but the real operating condition also shows that, the lack of independence and authority, the weakness of exerting of penalties are existing, therefore, the paper studies specificly the problems of the current audit system and its reform approaches based on the research objective of the current audit system..The current government audit system is the operating system of government audit. This operating system includes three parts:(1) organization form, namely the structure mode of government audit organizations;(2) organization institution, namely establishing the organization structure of government audit and the institution system of belonging of responsibilities and authorities at each levels and departments;(3) organization goals, namely the ultimately goals of establishing and operating of government audit organizations.The current government audit system is an administrative government audit system, and has dual leading implementation. Organization institutions include Constitution, Law on Audit and other laws, Regulation for the Implementation of Law on Audit and other regulations, the Fundamental Standard of Government Audit and other departmental regulation system. Because the audit organization is established in the government, doing the same level audit, and has the dual leading system of the regional government and superior audit organization, it made the government audit have the problems of the lack of independence and authority, the emergency of regional protectionism, the weakness of executing of audit decisions and punishments, the non-transparency of the disclosure of audit opinion and other problems. The existence of these problems obstructs the normal exerting of the functions of the government audit, and do harm to the exerting of positive roles of the government audit in the ways of establishing the law society and protecting the public benefits and rights.To realize the expect functions of the government audit that the social institutions and the public have, it needs to reform the current government audit system. Because the current government audit includes the organization form, organization institution, organization goals these three aspects, therefore, the reform...