Study On Green Integration Of Government Audit Resources

China has made achievements in government audit. But some contradictions and problems still exist today, such as the contradiction between shortage of audit resources and arduous tasks, and the contradiction between limitation of audit supervision caused by close and separate audit sections and the rising public expectation on government audit. All the existing contradictions have brought out significant constrains on audit functions, and also have increased audit risk. This eventually puts "integration and utilization of government audit resources" on the agenda.Based on the existing researches, this paper proposes a concept on "green integration of audit resources". "Green" means sustainable development that will aim at achieving a harmonious development between economy and environment. The concept of "green integration of audit resources" is that according to the perspective of sustainable development, and audit institutions should coordinate the relationship between audit activities and various resources, and optimize the allocation of different resources, and improve the efficiency of resources and the audit productivity, and maximize audit benefits with minimum consumption of audit resources and audit cost, and realize the sustainable development of government audit. The concept of "green integration of audit resources" also takes audit environment into account. It expresses that problem about this system and its surroundings would exist if the integration can be seen as a system. Only system is not enough. Hence, high effective climate which can help the system on operating must be built, including political environment, economic environment, legal environment, scientific and cultural environment, etc.The concept on "green integration of audit resources" in this paper divides audit resources integration into two parts:the internal resources integration and the external resources integration. The former is mainly about the resources integration between Audit Office and the resident audit offices, as well as their own resources integration. Another is mainly about the resources integration among government audit, CPA audit and internal audit, which is about making good use of human resources, and the existing researches of CPA audit and internal audit for government audit.