China's Local Government Audit System Problem And Countermeasure Study

The audit system is the organizational form of audit system,and it is aspect system structure and the system umbrella names such as auditing agency interposition , legal status , affiliations of , duty extent of authority. Since 1983 our country audits system building-up , the whole nation all of the various levels auditing agency in Party committees at all levels , government's correct leadership and the general public strong support have brought the audit supervision function well, and have exposed many questions such as significant economic crimes, losses and waste and administration bad to light. But, with our country democratic politics and the market economy going a step, the audit system which establishes in the original politics and the economic system more and more did not adapt development request of the new economical time.and reveal out a lot of defect and deficiency.The local auditing agency is to be full of problem more.This article selects the place audit system for the object of study,and first of all,from aspects and so on organization establishment, leadership system, funds origin has carried on objectively and comprehensive analysis to our country present place audit system's present situation, then through carrying on the contrast with the overseas different pattern audit system and our country central audit system, having summed up out our country the current system of local government audit of a number of characteristics.Based on this, the author has analyzed objectively, systematicly each kind of flaw which systematically in our country present local authority audit system exists, and includes the audit independence to be bad, the findings of audit discloses receives limits, audit efficiency low and so on, having carried on the thorough discussion from the system and the legal stratification plane to its reason. Finally, in view of our country present local authority audit system existence these questions, on the basis of comparing the different foreign auditing system model, sum up experience or gain an enlightenment,and proposed a series of countermeasure and suggestion that consummates our country present local authority audit system.