National Audit Coordination Mechanism

This paper is an all-out thinking and further deepening of "theresearch on the harmony mechanism of government auditingmanagement", which is a high light planning task of Hunan AuditingAcademy in 2006. The harmony mechanism of auditing managementmeans the harmonious relationship of elements in government auditingmanagement and the operating theory of exerting their functionseffectively. It has important real significance in upgrading the level ofgovernment auditing management, improving the quality of governmentauditing, and exerting the effect of government auditing in economicdevelopment in China.In this paper, firstly, after the studying backgrounds and relatedtheory of this title being described, its current research situations in boardand home being analyzed systemically. Then, through the comparativeanalysis of government auditing management in primary westerncountries, we summarized the experience and revelation to our country inten aspects. Through the statistical analysis of locale study andquestionnaire investigation on the actual state of government auditingmanagement in China, we revealed the weakness of government auditingmanagement and the restricted factors that affect the efficiency of them.Based on it, we brood the constructing frames and concepts of theharmony mechanism of auditing management, and discussed theevaluation and safeguard measure on its operating effectively. At last,taking the operating situation of reformation on auditing management inXiangtan Auditing Bureau as the research case, discussed the utilizationof the harmony mechanism of auditing management in actual work.