The Research On Realization Mechanism And Path About State Audit Promoting Transformation Of Economic Development Pattern

The seventh session of the Fifth Plenary Session made it clear thatthe guiding ideology of the “12th Five-Year Plan” recommended basedon the scientific concept of development as the theme, in order to speedup the transformation of economic development as the main line.Accelerating the transformation of the mode of economic development isa profound change of China’s economic reform, which related theopening up and socialist modernization. Accelerating the transformationof economic development related to the multiple levels and aspects of themarket, society, resources, environment and people’s livelihood, it willinevitably bring about profound adjustments in the pattern of interests andsocial structure. To achieve the major adjustments, the market this"invisible hand" should play the basic role in allocating the resources, andthe government the "visible hand" should also formulate strongregulations. In the transformation and upgrading the process of thenational，the audit should be more consciously integrated into theoverall situation of economic and social development, focusing on theobjectives and tasks of the transformation of economic development withinnovative ideas, it also should plan a higher level of the "immunesystem". This requires that strengthen the audit supervision of theimplementation of macroeconomic policies, large emergencies, focusingon livelihood projects, to increase to reflect the institutional mechanisms, highlighting the contradictions and illegal, updating the audit concept,changes in audit approach, innovation audit methodology to enhanceaudit capabilities, the better the performance audit, and safeguard thehealthy operation of the national economic and social.This paper based on the summary of the transformation of economicdevelopment and national audit to promote the transformation ofeconomic development, using the standardized research methods, firstlymake a detailed introduction about the connotations of the transformationof economic development. And then make a pattern positioning analysisof the national audit to promote economic development, combing withthe theory of the immune system ", then make the establishment of anational audit mechanism of action to promote transformation ofeconomic development and realization of the conditions. Finally, with thetransformation of economic development approach to development wereput forward some specific audit model and audit methodology.