Reform Of The Government Auditing System

The government auditing system is basically the auditing organization system, and is influenced by several factors, including the political system, the law system and cultural traditions. And the government auditing system mainly falls into four types:lawmaking, judicial, independent and administrative patterns. Currently, most countries and regions in the world have established their own condition-suited government auditing system. These different types of the system have their own respective features, and they have no so-called good or bad division. As long as it suits the nation's conditions and can really play the part of supervising and balancing economy, the system will be seen as the most effective system.Our government auditing system was established in the 1980s. It is led by the government of the same level and the higher Audit Institutions. This administrative auditing system has fully taken into consideration the situation then and the requirements of the early developmental period, and contributed a lot to the full development of the country's auditing career, the economic reform and the social progress, but with the further development of the economy, such weaknesses in the current system as low independence, problems in authority and responsibility and the difficulty in realizing the ideal system of the leadership have hindered the development of auditing career. Because of all these mentioned, the reform of government auditing system has been put forward. As to the question of how to reform the current system, there are several perspectives in the academic and actual situation fields:situation-maintaining perspective, lawmaking-pattern perspective, independence-pattern perspective, position-promoting perspective, transition perspective and two-track system perspective etc.How to understand government auditing system and its change has been a key task in the fields of both auditing academic issue research and the development and reform of Chinese audit for a long time. This issue can be explained form a new angle with the application of new institutional economics. In this paper, the origin and development impetus of government auditing system is clarified theoretically, and the general course and rules of evolution is summed up form the study of historical experiences. The dissertation has theoretical and practical importance, which broadens the research of government auditing theory.There exist limits here, further positive evidence need to be added to perfect the paper. And it is difficult to model the theory.