Research On The Government Audit In Rejuvenating The Northeast Old Industrial Base

A major strategic decision of Rejuvenating the Northeast Old Industrial Base, put forward in the 3rd Plenary Session of the 16th CPC National Congress, the No.11 Document of Central Committee and this year's session of the Leading Group for the Old Industrial Base, has provided a golden opportunity for the economic development of Northeast China. The rejuvenation of Northeast Old Industrial Base is important to the improvement of the market economy system, the building of a moderately prosperous society, the remodeling of the economy of Northeast China, and the improvement of its vitality.The rejuvenating of the Northeast Old Industrial Base needs all kinds of strength to active together, including enterprises, governments and other social forces. As a government economic supervision department, how to incorporate the audit's functions in the revitalization, how to find their places, are issues demanding prompt solution placed in front of us.In this paper, under the background of the revitalization of the Northeast Old Industrial Base, we've studied how to give full play to the role of government audit. There are five main aspects: (1) Our study started with the basic theory of government audit, including the concept, origin, content, nature and functions; (2) The origin and present situation of the revitalization of northeast old industrial base were analyzed, including the concept, main measures, achievements and the main problems; (3) The role of government audit in the revitalization of the Northeast Old Industrial Base was explored, including the supervision of levy right, allocation right and state-owned asset management, special audit, audit of economic responsibility and audit of economic benefit;(4) The system, mechanism, models of audit, innovative consciousness and so on , which maybe affect the function of audit, also were analyzed; (5)At last, we gave some advices on strengthening government audit and rejuvenating the Northeast Old Industrial Base: First, we should emancipate our minds, keep innovating, establish overall consciousness of economy, strengthen corporate audit, explore the performance audit actively, improve audit investigation, make sure the relationship between economic development and the location of auditing be dealt proper. Second, we should integrate resources to deal with the problems of audit, for example, the dispersion of the audit resources, the deficiency of audit force, the coverage of audit is not enough, the level of audit is not high enough. Third, we should improve the using mechanism of the audit results, make sure the audit findings known to public, improve the methods of audit, and strengthen the audit team.