| Since1994when Audit Law of the People’s Republic of China was promulgated, we have witnessed a great progress in social stability and sound economic growth. In2003, State Auditing Administration introduced a system for making audit report public, making public of all kinds of problems found in audit. However, after the publication of audit report, another question will arise:It is difficult to audit, yet it is more difficult to deal with the found problems. And the key reason lies in the imperfection of the implementation mechanism of China’s Audit Law.This thesis shall, with China’s current legal system of audit as the research object and with reference to the audit systems and implementation mechanisms of foreign countries, analyze the insufficiency of China’s implementation mechanism of Audit Law from three perspectives, namely implementing subject of Audit Law, implementing procedure of Audit Law and liability of Audit Law, and propose a series of solutions for the problems found. Four chapters have been devided in this paper. Chapter one is Introduction,which briefly describes the connotation and constituent elements of audit laws implementing mechanisms.Chapter two introduces the implementing subject of Audit Law and makes a comparative analysis of advantages and disadvantages of it from the introduction of that of foreign countires. Chapter three discusses implementing procedures of auditing, puts forward series of suggestions for improving procedures by the study of China’s current implementing procedures of auditing and existed problems found in the implementing process. And then in this chapter, the necessity of implementing summary procedure in China’s basic audit institutions is emphasized to study. Chapter four researches on the liability mechanismof Audit Law, which describes the liabilities of Audit Law, analyzes the problems such as responsibility imbalances and imperfection of liability mechanism, and proposes to bulid a audit law of public interest litigation. |
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