China's National Audit System: The Perspective Of New Institutionalism

National auditing system is an important economic supervisory system. Making the system effective is the important guarantee for national auditing office to supervise the government. This thesis tries to find out those specific factors influencing the performance of China's national auditing system while seeking out the keys for national auditing system reforming, and propose some feasible suggestions in the end.This thesis uses the theory of hierarchies of neo-institutionalism as its analysis tools. From the three aspects, which are the formal institution, informal institution and institution, this thesis investigates the national auditing system and institutional performance of today. The reality suggests that the auditing system of China did not perform very well and the supervisory function also did not work affectively. Therefore, this thesis tries to corporate"environment, idea, behavior and institution itself"as analysis variables into those factors influencing national auditing system's performance from the macro-analysis dimension of historical institutionalism. After investigating the ways how these four analysis variables affecting the institution and so as to influence the institutional performance, we can find the right direction of reforming the auditing system.This article does not think the institution is the only factor influencing institutional performance. Actually, the institutional performance has been affected by many variables.Firstly, the institutional environment of national auditing system has influenced the institutional arrangement, which in turn has directly had an impact on the supervisory performance of national auditing system. The setting of national auditing system has been influenced by traditional systems. The China ancient supervisory system has laid the ideology foundation for setting administrative type of national auditing mode. Because China built its political system prior to its economic system, the institutional environment of highly centralized political and economic system before the reforming and opening has made the auditing system under the government. And this kind of arrangement has directly affected the independence of auditing system and so as to affect the supervisory performance of auditing. With the development of institutional environment, the governmental function has become to change. So it is necessary to make some adjustment and reforming for national auditing system in order to realize more idea institutional supervisory performance.Secondly, institution is the carrier of idea and value. The irresolution of values of China has influenced the reasonable arrangement of national auditing system. And the setting of national auditing system has also been affected by the traditional and auditing cultures. With the introduction of western values, the blending of values from both China and West is certain to bring with changes of national institutional environment, which will also affect the supervisory performance of auditing system. Moreover, the setting of national auditing system is closely related to the promotion of elites. The system in function will also be affected by some personalized officers. So the personalized officer makes a difference in promoting the institutional change and improving institutional supervisory performance. In addition, the institution itself is a very important variable in acquiring effective national auditing supervisory performance. The unreasonable distribution of power of national auditing system in institutional arrangement and institutional path dependency has been the key factors in influencing institutional performance.According to this thesis, the reforming of China national auditing system should begin with deepening reformation of political institution. And national auditing system should set a new logical assumption. Then, we need to break path dependency, seizing the opportunity.