Based On The Major Natural Disasters In China National Audit Function Innovation Research

The national audit is the national organization and implementation of the audit, specifically is a national special audit office audit. Its essence is through supervision is counteractive at economic base, as the public needs and the service of public interest. As the maintenance of national security" immune system" of the national audit, its connotation is to ensure that a country’s fundamental economic interests are not compromised, mainly refers to the domestic and international economic security part two. But based on the national economic security has many different angles, and different audit mode requirements of audit of national audit, there exist some deficiencies, to national economy safety to produce adverse effect, therefore, this article only based on the perspective of major natural disasters, the role of audit in supervision and function positioning, in the audit objectives, content, object, method, means and other aspects presented to the disaster relief management supervision, and constantly improve the auditing supervision mechanism. And to satisfy the interests of the state and people’s needs; and the use of audit professional skill knowledge on national economic security, effective evaluation; to the burst characteristics significant economic losses from natural disasters early warning; and on the disaster of donor funds the use of supervision to ensure the rational and effective use of the donated materials;...