The Formation Of Audit Declaration Institution Of China During The Transition Period

Government is transforming to public service government during the transition period in China, which must have deeply influence on government supervision. Therefore, government audit should acclimate itself to the external desire. It's necessary to improve the formation of audit declaration institution. Audit declaration institution would certainly be orientation of audit in the future in China. At present, the politic environment of audit declaration would be optimized step by step, but the formation of audit declaration is unsatisfactory and insufficient of motivation. In the variance of the existing audit surroundings, is it necessary to build China audit declaration institution? What is the practice development of China audit declaration now? Audit declaration institution on different audit models in western developed counties, of which is more fit to the situation of our county? The aim of the article is to systemically discuss these aspects. This paper is divided into four parts: Part One, Audit declaration and the construction of government during the transition period. The part explains the concept of audit declaration and correlative category, and then from three aspects: audit declaration institution and administrative open, administrative supervision, public government , this part draws conclusions that audit declaration institution is the content due of government construction during the transition period , is an important move and essential condition of building public service government.Part Two, The status quo of China government audit declaration. This part begins to research on audit declaration from legal and practice angle of audit declaration institution. Through studying on these two aspects, this part summarizes the fruits what the legal construction of China audit declaration have gained, and the achievements what China audit declaration practice have acquired at present. At last, the existing problems have been concluded about China audit declaration institution. Part Three, An introduction of audit declaration institution in western developed counties. By using comparative analytic method, the experiences and lessons of foreign audit declaration institution on four different audit models have been summarized, which could help to establish and improve China audit declaration institution.Part Four, How to set up and prefect China audit declaration institution. Byanalyzing the pattern of audit declaration institution in China during the transition period, many measures should be put forward to set up and prefect legal institution and work institution of audit declaration.The research of audit declaration in theory and practice is still in its initial stage. By comparing and analyzing the practice of audit declaration in and abroad, the author attempts to demonstrate the measures of setting up and prefect China audit declaration from the angle of legal institution and work institution. There are creative opinions of this paper as following: differentiating the concept of audit declaration and correlative category; offering a viewpoint base on comparison and analysis, and making combination of theory analysis and practice analysis. However, besides the novelty and difficulty of this theme, the author's scholarship level is limited, so this paper doesn't do well in its completeness and depth, all these problems require the author's further research and develop in the future study.