China’s Government Audit System Problem And Countermeasures Study

The audit system is an important component of the National Government. At present, more than160countries have established their own audit systems around the world. Our current audit system exerts their supervisory duties and safeguards the interest of the public in an active meaning. Meanwhile, it has made outstanding contributions to the rapid development of our economy. These systems have their own respective features and they have no distinction between good and bad. As long as it suits national conditions and maximizes the function of the auditing system, the system will be seen as the most effective system.Our auditing system has developed over twenty years since it recovered in1983. It is led by the government of the same level and the higher Audit Institutions. This administrative auditing system has fully taken into consideration the situation and the requirements of the early developmental period. It also contributed a lot to the full development of the country’s auditing career, the economic reform and the social progress. However, supervision system still has a lot of room for improvement compared with other economy systems. With the further development of the economy, such weaknesses in the current system as low independence, problems in authority and responsibility and the difficulties in realizing the ideal system of the leadership have hindered the development of auditing career. Because of all these mentioned above, the reform of government auditing system needs to put forward.Current auditing system is selected as the research objective in this article in reference on the basis of existing research results. We take our country government audit system and reform for discussion in dialectical, historical materialism study, comparative study, theoretical study and historical study method. Firstly, from the government audit and government audit system theory, we summarize the enlightenment to our country through the analysis of the current national audit system model (Legislative audit mode, judicial audit mode, independent of the type of audit mode, administrative audit mode). Secondly, from our government audit system theory, we expounds the problems existing in the system of audit independence including low independence, problems in authority and responsibility and the difficulty in realizing the ideal system of the leadership, the most deep-seated reasons is the audit system. Again, we can draw the conclusion:on the basis of the theory mentioned above, the government audit system of our country, the basic goal of the reform is to establish a strong independence, true to taxpayers responsible, real play balance role in the modern government auditing system, show level to first on the existing audit system to perfect and adjust, set out from actual condition, enhancement the independence of audit, improve the existing system of government audit; until conditions are ripe, to the legislative model transformation.Finally, proposing a series of countermeasure and suggestion that consummates our country present local authority audit system.