Research On Accountability Audit And Applications Of Audit Outcome

Audit of accountability is a legislative duty of audit office which develops with the continuous deep-going reform of our country's politics and economy system. Since the expansion of accountability audit to leadership staffs tenure from 1999, audit offices in different level explore actively in supervising power, promoting administration complying with the law, fighting against corruption from the root, providing a basis for strengthening the management and supervision of government officials. The work causes a wide public concern. Through several years practice the audit of accountability discloses some problems, such as audit evaluation is not standardized, the arrangement of audit program lacks management, audit quality is not high, the applications of audit outcome is not enough etc.This essay analysis the existing problems in current accountability audit from the aspects of process and the applications of its outcome which is on the basis of summarizing practices of accountability audit in recent years, explores the bottleneck factors which influences the process and applications of audit outcome by SWOT analysis tool, look for a path to avoid the shortage and to take the greatest advantage of accountability audit, try to apply public finance knowledge and public management theories, analyze the essential request of entrusting an economic responsibility, combining the demand of our country's building harmony society and implementing the scientific concept of development currently, give suggestions how to promote an accountability audit further and make full use of it's outcome, and put forward suggestions accordingly.