Audit Under The Socialist Market Economic System Model Study

Along with the continual development of the socialist market economy ,the supervision function through audit is becoming increasingly important .The audit system of China was restored at the early stage when the reform and open policy were adopted, and constructed under the guidance of the thought to build the economy as a core to meet the needs of the reform to the economical structune .This systerm has played an important role in many ways ,such as, in enliving the economy, maintaining the financial disciplines, raising the efficiency of the economy and strengthening the macroeconomic regulation and management.However,the model of audit in force was basically estabablished under the circumstances when the planning economy took the dominated position and it means that the system was rooted in the soil of the planning economy.Therefore it was bound to bear the market of the planning economy in the way of its system,structure construction and its design thinking.With all those marks this audit model in many ways is imcompatible and incoordinates with the market economic system.Therefore,during the process of building a socialist market economy,it is necessary to reform the present audit model,which is to say to re-evaluate the state audit,nongovermental audit and internal audit,to re-construct the supervise structure of audit,and to adjust the internal relationship in order to serve the construction of the socialist market economy. This article consists of eight chapters.Chapter one based on the research of the backgroud and significance elaborates the necessity to study the audit model under the socialist market economic system,suemarizes the current situation on the study in China and abroad.explains the contents,the points of new ideas and the research methods of this article.Chapter two eleborates the basic theory of the audit model.The maincontent includes the definition and characteristics of the audit model,thelevel analysis on the audit system.The essential elements to form the auditmodel,the frame structune of the audit model ,and the classification of theaudit model.Chapter three rationally analysis the key factors that affect the auditmodel.These factors mainly aer seven:social productive forces,economicsystem,political systerm,law and rules, cultural tradilions and educationlevels,the merger and exchanges of the international economy,and thesysterm in areas of aclountant,fmance,monetary and taxation.Chapter four reviews the history of the audit model in ourcountry,meanwhile,points out the existing principle problems of the auditmodel in force.Chapter five gives an overall design to the audit model to our country.Theoverall design consists of the envionment,the theory and the principles tore-constructing the audit model in our country,the overall plan of the auditstructure,which means design and analysis to the organizationstructure,working structunc,key elements structure of the audit model.thefeasibility study to the new audit model has been carried out in thischapter-too.Chapter six. Seven and eight respectively build the state audit model,nongovermental audit model and the internal audit model.The state auditshould properly fix its position to its managementsystem,meanwhile,enhance its audit contents,improve its auditmothods,make perfect the sfate standards of audit,adopt concrete andeffective measures to lay a solid foundation in orde to realize the goal ofobjective model.Nongovernmental audit should re-lecate its position in the managementstructure,build in partnership the micro system of nongovenmentalaudit,strengthem the regualation and proffessional standards ,and conform the nongovenmental audit to standards.Internal audit should re-fix its position reasonably in its organiztion form,adopt countermeasures to exising problems which are caused by the present audit model ,reform and re-o...