The Chinese Government Auditing Oversight Of Research

The government auditing supervision is to control the whole income and expenses of the government to make the government's behavior that conducts financial transactions for the people can conform to the standard, be efficient and honest. In the mean time, it is a complex and comprehensive supervising system. The core of the government auditing supervision is to control the government's power from the supervising angle. And the government is also a complex system that should tighten the management and controlling to each acting chain. In a word, the government auditing supervision mainly means that auditing organs audit the government and its various departments for the authenticity, legitimacy and efficiency to use the public funds. It shoulders the auditing responsibility for the whole people's property.With the continuous improvement of democratic consciousness, the appeal of the people to supervise the government's financial situation enhances day by day, and the role of auditing organs as supervising bodies also be enhanced day by day. But what on earth auditing model can make auditing get the best outcome? Different nations should make concrete analyses of concrete conditions. Today, there are four typical models of government auditing supervision in the world. They are legitimate model, judicial model, independent model and administrative model.Scholars in China have studied the models of the government auditing supervision for a long time for perfecting the government auditing supervision of China, but they didn't reach a consensus once and for all. In my opinion, we must be clear about the basic principles that supervise and control the power, be clear about that the change of government auditing supervision regulations has the problem of path dependence and progressing step by step. We must make the change of the government auditing supervision models accord with Chinese conditions for establishing legitimate model of government auditing supervision in China in near the future.There are four parts of this thesis. Firstly, it analyzes the typical models of government auditing supervision. Secondly, it analyzes the supervising effects and institution defects of Chinese government auditing supervision. Thirdly, it analyzes the institutional change of Chinese government auditing supervision. Fourthly, it analyzes the conception to perfect Chinese government auditing supervision regulations, and it believes that Chinese government auditing supervision should gradually change to legitimate model from administrative one.