On The Current Situation And The Innovation Of The National Audit Organization System In China

National audit, as an independent high-level modern nationalcomprehensive economic supervisory system, has 20 years' history in China.Under the leadership of central Committee of the Party, State Council, aswell as local Party committees and governments, all the audit organs andworkers have developed and improved the audit supervisory system withChinese characteristics and got remarkable achievements. But meanwhile,we should be aware that because of the inner and outer environment effectsof audit and constant exposure of new and old system problems, there arestill some difficulties and questions in this work, e.g. disordered socialeconomy, serious problems of not observing the law and false phenomenonin financial activities, many difficulties in audit, more difficulties in dealingwith it, disturbance and obstacle in the work, as well as weak fundamentalwork and increasing risks, ect. All the problems should be solved urgentlyby audit organs. On this problem, some people think that it has closerelationship with the whole national audit system and is caused byambiguous audit responsibility and unfavorable audit system, and so on.Then, how to innovate and recoup national audit system to suit thewhole economic supervisory need under our socialistic market economysystem and to serve the establishment of socialistic harmonious society?Based on our national audit' reality, and using the latest achievements ofmodern administrative theory and practice, we must make exact rolepositioning with times character which should suit the develop level ofcurrent productive force and relations of production, and national characterwhich should reflect our national condition and traditional culture, thus wecan develop innovatively and reflect the world in our national part, so as toengage in the world audit tide historically and naturally, instead justfollowing the trend subjectively and impractically. Under this precondition, starting with the current socialism marketeconomy system, on the eyes of current national audit condition, viewingfrom the angle of setting up modern national audit system, as well as usingthe point of view of link and development, level and structure, example andinducing, by the comparison of national and foreign audit system, and onthe basis of reviewing and summarizing the course of historical changes anddevelopments of our national audit, this article studies some foreign auditexperience dialectically and realistically for reference, and it also analysesand explores how to establish our national audit organizing system and putsforward its own two tentative ideas. One is to regroup the current systeminto central audit committee running parallel with central committee forinspecting discipline; The other is to establish national audit organizationsystem and carry out duality administrative audit system according to thedevelop level of regional economy, which makes basic function in statepillar industries or to central financial pay-and-allocate relationship.