| Government auditing is implemented by the state audit agency inaccordance with law, to audit the governments at all levels and their agencies,which are authorized with the management of public resources and use of publicpower, including inspection, evaluation and reporting. Government auditing isan independent，comprehensive and professional financial supervision, whichhas the functions of error checking and correction, and system establishment, etc.However, with the increase of auditing strength and scope, the similar problemshaven’t decreased and the violation of regulations hasn’t been contained. Thephenomenon of “repeat audit and repeat offenses†is very severe, which does notonly waste auditing resources, but also seriously jeopardize the audit authority.The key reason to the phenomenon is that the government audit rectification hasnot been implemented thoroughly.Based on the above situation and followed the logical thinking of “problemintroducing, problem analyzing and problem solvingâ€, this paper starts from thecurrent status of government audit, elaborates the main measures andimplementation status of audit rectification, analyzes the problem of rectification difficulty, utilizes the successful experience of different audit models of foreigngovernments, and then proposes a solution of “improve rectificationeffectiveness via system establishment†to expedite the implementation ofgovernment audit rectification through strengthening follow-up examination,promoting audit result announcement and ascertaining rectificationresponsibility, hence to achieve the desired effects of government audit and thegovernment function of audit supervision.This paper includes six chapters. First chapter is the introduction whichintroduces the research background, significance of the topic and the researchstatus at home and abroad. It also sets up framework and method of the research.Second chapter illustrates the theoretical foundation of government auditrectification. Third chapter analyzes the current status of government auditrectification in China, introduces the institution and implementation ofgovernment audit rectification, and dissects the reasons of audit rectificationdifficulties. Forth chapter refers to the successful audit rectification experienceabroad, introduces and analyzes government audit rectification methods undervarious overseas audit models, summarizes the successful experience. Fifthchapter proposes a solution to improve the implementation of Chinesegovernment audit rectification. This solution is focus on strengthening follow-upexamination, promoting audit result announcement and ascertaining rectificationresponsibility. The last chapter concludes the whole paper, points out theinsufficient and looks forward to the future research. Marxist philosophy holds that theory originates from practice while theoryalso guides practice, theory and practice supplements each other and developstogether. So is this paper’s purpose. This paper comes from practice and alsoserves practice. To solve the problem and ease the difficulty of government auditrectification, and to improve government audit rectification implementation, weneed to continuously explore various potential solutions in practice. Thisproblem is a serious provocation to our financial system and gratuitous waste ofauditing resources. Audit rectification is not only the responsibility of auditauthority, party and government at all levels should also establish the overallpoint of view on audit rectification. As the involvement and cooperation ofvarious related government sectors and the development of our audit legalization,the difficulty of government audit rectification will be completely solved. |
