| China's national audit system to resume from 1983, has already gone through 20 years of development. China is now the beginning of the audit system is in place to fully take into account the historical conditions at that time, the audit of our country has made remarkable achievements in socialist modernization of our country has made great contributions. But with the economy and the continuous development of China's national audit system problems keep appearing, hindered effectively the functions of audit institutions, to implement the spirit of the party's 17 large, thoroughly implement the scientific concept of development and building harmonious society play the audit functions of the audit work to better serve the cause of socialism with Chinese characteristics, therefore, of the national audit system problems and countermeasures of great importance, is to maintain economic and social health of the reality of running topics. This paper is divided into four parts described.The first part is the evolution of China's national audit system development.National Audit originated in ancient Western Zhou Dynasty. Auditing system has shown signs of Qin and Han Dynasties prototype, this period was the establishment of China's national audit system stage, Song Zhaogong element 992 to set the "Audit Department", "Court of Auditors", marking the country's national system of innovation and development of the audit. Under the leadership of the Chinese Communist Party, the first is the establishment of audit institutions in June 1925-Hong Kong strike committee set up by Audit, the Audit Committee is responsible for the various organs of expenditure. In 1931, the First Congress of the Chinese Soviet in Jiangxi Ruijin held at the provincial Ministry of Finance consists of Audit Division, as the audit agency under the authority of the Ministry of Finance, lack the necessary independence. Anti-Japanese War and the liberation war, the audit as a base of political power and an important aspect of financial management and more attention.Founding of new China, the base period of the audit system was once Pullman. The early 60s, although the restoration of China's economic oversight, but from 1966 to 1976 the "Cultural Revolution" period, the Lin Biao and "Gang of Four" to the normal monitoring activities as capitalism's "control, card, press" attack reasonable rules and regulations is a "revisionist no justice," the U.S. economy was a lot of supervision departments merge, almost in a suspension of the economic status of monitoring activities.September 15, 1983, the Audit Commission's Republic of China was established, followed by local audit institutions at all levels of government have established and promulgated a series of audits and regulations, carry out effective supervision of audit work.October 21, 1997, the State Council promulgated the "Regulations for the Implementation Audit Law of the PRC", indicates that China has formally entered the national audit of the legal system. February 2006 China revised the "Audit Law of the PRC." In February 2010 State Council executive meeting Amendment 100 adopted by "The People's Republic of China to audit the implementation of the Ordinance" published.Status of our national auditing system, characteristics.Audit system is the "audit standardized and systematic, a form of regular. It is based on a certain form of social audit of all aspects of the system." "The People's Republic of China Constitution," the 109th article: " Local people's governments above the county level Auditing bodies are established. local audit institutions at various levels in accordance with the law the right to independently exercise auditing supervision, at the corresponding level of government and the authority responsible for the audit. "and" The People's Republic of China Audit Law "Article : "Local people's governments at corresponding levels and audit institutions at various levels on a responsible and report on the work of audit institutions, audit business audit authority over the leadership of the main level." all of the national audit carried out the legal status of specific provisions, but also on the national audit system framework of the provisions of the law can be seen under our current national audit system is a typical executive-type state audit system.Auditing bodies are established that the State Council People's Republic of Audit, Audit local setting. "The People's Republic of China Constitution," at 91 states: "The State Council set up the audit authorities of the State Council departments and local government revenue and expenditure, the country's fiscal and financial institutions, enterprises and the financial revenue and expenditure monitoring . "the Auditor-General Audit of the Chief Executive, under the leadership of the Premier, is in charge of auditing the financial revenues and expenditures or financial revenues and expenditures on the real, legitimate and effective, according to audit oversight. "The People's Republic of China Audit Law" 28th Article: "Audit Institutions to be audited under the fiscal, financial affiliation or relationship between the state-owned assets supervision and administration to determine the audit jurisdiction. Audit Institutions audit jurisdiction between the dispute, shared by audit institutions at higher levels to determine. audit institutions at higher levels can be within the jurisdiction of its audit second paragraph of Article XVIII of this Law to the provisions of Article 5 of the audit matters, auditing organs at lower levels authorized by the audit; higher audit institutions at lower levels audit audit institutions within the jurisdiction of significant audit issues, may directly audit, but should prevent unnecessary duplication of audit. "" The People's Republic of China Audit Law "Article IX provides:" Local people's governments at corresponding levels and audit institutions at various levels on a level and report on the work of the auditing body, the audit business audit authority over the leadership of the main level. "Local people's governments at the same level audit institutions at various levels and on a double audit institutions responsible for the administrative regions under the leadership of the audit. Government audit institutions is the level of the component departments, the audit authority of the responsible person is the level people's government appointed head of the local audit institutions at all levels of appointment and removal, should seek prior advice on an auditing body. Audit the Auditor General is nominated by the Premier, National People's Congress decided to candidates. "The People's Republic of China Audit Law" Article states: "The auditing authorities of the funds necessary to perform their duties, should be included in the budget, to be guaranteed by the government level."The second part of our national audit system problems.In the current national audit system under the jurisdiction of the audit led to a "blind spot audit"; audit institutions have a strong "internal audit" color; audit institutions and personnel, funding, subject to government priorities and objectives; audit organs of dual leadership of the state difficult to achieve ; audit transparency is poor; audit issues dealing with difficult, disclosure is difficult; audit to improve the quality of personnel is difficult, and poor working very actively.The third part is the existence of our national auditing system causes of the problem.China's national audit system has been adapted to the economic and social development, implementation flaws, greatly influenced by others.The fourth part is the sound of our national auditing system response.China's national audit system the principles of sound rule of law, independence of the principles, values, principles, the principle of gradualism. Borrowing the typical experience of national audit system model. Typical pattern of foreign countries have legislation based auditing system for the national audit, judicial-type state audit, an independent national audit system type. Choice of foreign audit system in China. "Auditing system is in itself neither the 'best', 'worst' of points, so long as suitable to their national conditions, can really play the role of financial oversight and checks and balances, is effective."Reform of the various audit opinion and analysis.Xiang Junbo proposed "a government of Hospitals" system that is meant to highlight the independent audit oversight, and enhance the audit authority, the establishment of "one government and two homes," parallel to the Audit Court, the Court of Auditors directly to the National People's Congress and the NPC Standing Committee will be reporting. "Court of Auditors" is not located in the People's Congress, which "legislation on" different.Su-Chang Yang, Xiao Zezhong proposed the "dual track" view, "this view is that the new audit environment, the National People's Congress and government were established to fulfill the audit functions of the audit of different organizations, mainly engaged in budget, audit, and the Government of the 'Audit' mainly by the need for government economic regulation of the auditing supervision. in the 'twin-track' system, under the NPC's audit organizations, will become China's supreme audit institutions, which are still under the State Council, the audit organization with the current 'audit' of the same nature, is a specialized system of government auditing functions to work. ""Independent of" other brother by the high deposit proposals for reform, they believe should be a national audit system is not involved in the legislative, judicial, administrative activities of the independent existence of the organization, neither the government nor the establishment of the establishment of the National People's Congress, but by an independent established in the legislative, executive and judicial powers outside the organization and the personnel, organization, funding and work independently in four areas related to ideas put forward.Ping Yin, represented by the "upgrade theory" advocated the leadership of the existing auditing system unchanged, only the audit level rose half cell, within the State Department about the Audit Commission to upgrade the Board level, the Auditor General or the State Council by the Committee Vice-Premier concurrently, so that the top position on the national audit agencies than other functions under the State Council departments, local audit institutions is also higher than at the same level in the status of government consists of the other administrative authorities, in order to facilitate their supervision."Vertical View" advocates reform of "dual leadership" system for the vertical leadership system, to resolve the audit institutions by the corresponding government administrative interference problems and to ensuring the independence of the local audit institutions, but the Audit Commission is not independent, its independence is still limited.My perfect idea of national audit system.Audit system in China is now fully established to consider the historical conditions at that time, the audit of our country has made remarkable accomplishments socialist modernization in China made great contributions. But with the economy and the continuous development, China's national audit system problems keep appearing, hindered the effective functions of audit institutions play, therefore, imperative to perfect the existing system.I work in their own experience in the auditing body, to propose a comprehensive auditing system of our national vision. Concrete can be divided into three steps: first, the audit authority first and then "double" leadership system for the vertical leadership, the provincial government departments from the following audit independent of the abolition of County Audit Office, will be changed to municipal Audit Office Te Paiban provincial audit institutions, the province audit institutions, personnel, funding agencies such as the unified arrangement by the provincial audit, the Audit Commission is still vested in the State Council.The second step, with further political reform, and gradually the audit system is mainly responsible for the audit of the personnel budget, appropriated to the National People's Congress established the Commission, mainly engaged in the budget audit, the Government's "Audit" primarily for government economic regulation other required audit oversight.The third step is to be able to form a National People's Congress when a strong force that can effectively achieve the check and supervision of administrative power and only when the Audit Commission to all the classified National People's Congress led by the real time to mature time, then the Audit Commission was placed under the leadership of National People's Congress in order to realize National People's Congress on the government.In short, reform of China's national audit system is imperative, the national audit system reform to succeed, effective or not, related to our efforts against corruption, reflecting the confidence of our party against corruption, and determination. In the building under the banner of socialism with Chinese characteristics, building with Chinese characteristics, the national audit system, a heavy workload, the difficulty is also a large, national audit is only to further emancipate the mind, great courage to innovate and to implement the scientific concept of development, building a harmonious society audit support to the overall situation in the service to promote the process of auditing its own development, to play a national audit "the immune system."... |
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