Study On The Function And Role Of The State Audit In Regional Economy

State audit has played important role since the establishment of China Audit Department. However, standing on the angel of regional economy development, the role of state audit has not fully brought into play. Therefore, it is key factor to fully understand the position and role of state audit in regional economy development, define the duty of the state audit in regional economy development, and solve problems and contradictions of state audit existed in regional economy development. With the development of reform and opening up and the establish of market economy system in our country, expectations and demands of all circles in society become higher and higher, the mission of state audit department become wider and wider, at the same time, state audit department are facing new test.At present, regional economy development in our country has come into a new phase, with the implementation of large-scale development in western region, rejuvenating northeast China, development of central region, and leading development of eastern region, the four regions are composing new blueprint of regional economy development in China. Facing to the flourish development of regional development, it has become an important problem for state audit on how to serve well for the development of regional development, which is worth thinking and studying.This paper first analyses basic concept and essence of state audit, combining with the status of regional economy development, then it research into the position and role of state audit in regional economy development, pointing out that state audit plays important role in feeding back moving effect of regional economy policy, supervising the implementation of regional economy policy, and boosting harmony development of regional economy. Based on the analysis of the present condition of state audit, this paper indicates some problems and defects in state audit, for example, the audit content is limited in traditional finance audit, the audit activity is restricted by district region, and the depth and extent of audit is deficient, and then analyses the factors which restrict state audit to play its role. Finally, this article puts forward some counter-measures and proposals on how to adapt the need of regional economy development, how to make state audit more efficient in regional economy development from such aspects as solving contradictions which is not suitable to the needs of regional economy development, and innovating the state audit duties.