Research On The Problems Of Administrative Audit Mode

Since its inception in 1983, China’s audit authority as a function of g overnment departments, the use of administrative type of audit model, bas ed on the central task and fulfill its national assets guardian responsibilitie s in regulating and maintaining the country’s financial order, to prevent co rruption establishment of a clean government, rational and effective use o f finances play aspect efficiency and effectiveness, we have better fulfill t he audit function, to promote the development of China’s socialist econo my has played a considerable role.However, with the continuous development of China’s socialist economy, the adjustment of social structure, the current administrative audit mode has been unable to fully meet the daily audit work, and gradually exposed many shortcomings, audit functions of exerting adverse effect. In addition, by raising the status of the audit, the nature of the audit work are not limited to the traditional sense of the audit, but gradually expanded to audit the implementation of policy. The function of audit is more and more, the task is more and more serious. How to exert the effect of audit under the existing condition is the important part of this paper. Taking Chengde city as an example, this paper studies the current government audit model.Paper is divided into five parts. The first part is the introduction, mai nly introduces the background and significance of this study, an overview of the relevant research status at home and abroad, and the main content, ideas and methods of the present study have been described. The second part of the administrative type of basic audit model were introduced, and combed its main features and functions. The third part describes the result s achieved based on the type of audit analyzes the pattern of administrativ e problems such as the government will interfere with the audit work, the audit results and inadequate disclosure of system design constraints of the audit exercise, etc., and its causes the analysis of two main reasons:the d ual leadership system is not conducive to the management, the audit repor t public system is unreasonable and local governments pay enough attenti on and so on. Section IV presents a perfect type of administrative audit m odel countermeasures and suggestions:First, the existing administrative-t ype audit mode to perfect, and second, starting from its own audit instituti ons strengthen the building, the third is the introduction of "National Peo pie’s Congress-double the government-oriented" Auditing mode existing mode transition.