The Jiang Mingqi’s Thoughts Of Government Audit And Enlightenment

With the continuous development of China’s socio-economic, government audit as a means of financial supervision of the state organs more and more people’s attention. In recent years, the government audit has become the hot spots of the academia, Republic of China government audit data is complicated, less monograph devoted to the government audit of the Republic of China, Republic of China Jiang Mingqi audit thinking is devoted to articles still is blank. I tried to book on Jiang Mingqi "Government Auditing Principles""Government Auditing Practices" explore and grasp the essence of Jiang Mingqi and his government auditing thought and modern government auditing inspiration from the general.Jiang Mingqi and his book "Government Auditing Principles","Government Auditing Practices" detailed audit of the Government of the Republic of China, more important is the government audit system improvements, these improvements not only for Government Auditing benefit, but also the improvement of our current government auditing system also has a certain reference.Firstly, the Jiang Mingqi era in which political, economic and audit, the objective understanding of the environment of Jiang Mingqi and his government audit thoughts, deepen the grasp of the ideological context of Jiang Mingqi and his government auditing.Jiang Mingqi and his government audit institutions, the object and content of the government audit, government audit terms of reference, the basis of the government audit, government audit function and purpose of the role of government audit point of view of government audit to be defined. Addition to give a detailed introduction to the Jiang Mingqi and his government audit definition with Pan and Yong of government audit definition, contrast, come to Jiang Mingqi and his definition of unique. Author of going to one proposed by Jiang Mingqi, the audit terms of reference, in-depth understanding of the audit objective thinking, combined with our modern government audit, from the strengthening of audit independence, and improve the special inspector system audit of the existing government make a few suggestions.Jiang Mingqi and his view that government audit procedures performed in the Republic of China is more imperfect, and suggested that should be added as follows:(1) in situ audit,(2) prior audit,(3) after audit,(4) inspectors,(5) validation accounts. In addition, Jiang Mingqi made the steps of the audit procedures specific introduction. The idea of Jiang Mingqi and his government audit procedures a reference for the implementation of the China government audit. Government audit procedures should be the focus forward, engaged in the review into the prior defense, to build a defensive government audit system, and another in China should also develop audit the implementation of standards, the auditors a basis, improve the effect of audit work.Jiang Mingqi asked the government audit institutions of organizational design is a system should be used. In this first audit institutions of the Republic of China to build a form-the regional system, with the Department of Jiang Mingqi as described in the case of system comparison, that is a system more applicable to the audit institutions. In addition, Jiang Mingqi is a system to increase the independence of audit institutions in China to conduct a comprehensive audit and so has certain reference significance.Government Auditing triple system is a triple system, the Chief of the Republic of China and audit administrative audit process, strict control, that is, practical plan to actively enforced and strict assessment, in order to increase audit efficiency. Reference to the use of the audit and administrative triple current audit institutions to improve efficiency performance.This article focuses on the Jiang Mingqi’s government audit staff of professional ethics, training, use, transfer and other aspects of the content. In addition, training of personnel for government audit, Jiang Mingqi and his specialized training committee should be set for inspection, in order to improve the business literacy of the audit staff. In addition, Jiang Mingqi also suggested that a job classification system, the working standard system and competition system and the system in order to improve the effectiveness of the work of the auditors. Finally, Jiang Mingqi to develop a comprehensive high-quality audit personnel should be established to the job stream and turned the system. These systems to develop a comprehensive audit personnel, to improve the audit results and other aspects of reference for our country.In short, Jiang Mingqi Government Auditing thought for the construction of China’s audit system is of positive significance.