A Study On National Auditing Based On National Governance

With the rapid development of national economy, the science and technology andgrowing globalization, various social aspects of our country have changed dramatically.But, while rapid development brings significant economic growth in countries, it alsobrought some contradictions in the same time. According to the International experience,if we can deal with these social relations, we can avoid our country go to the"middle-income trap" and help our country continues maintain a sound and rapiddevelopment, on the contrary, if we can’t cope with it, this problem will bring the greatnegative influence on social and economic development. In such a historical period, thestate’s management system’s design and operation play an important role in stabilizing thesituation of social society and economic development of our country. And the nationalaudit, as an important part of national governance system, also using their own ways topromote and improve national governance.At the2011national audit work conference, chief auditor Liu Jiayi proposed animportant thesis that the national audit essentially is kind of behavior of the powers ofsupervision and control authority, and is an important part of national governance. Thisimportant theory is a great development of "immune system" theory and the further deepenunderstanding of national audit essence, and also the guideline to all aspects of China’snational audit work in pursuing sustainable development. Compared to social audit arisingfrom the concept of fiduciary duty, national governance’s need decide the occurrence ofnational audit, and plays a guiding role to national audit. In turn, the national audit as animportant part and the inevitable outcome of the national governance is a powerful tool inrestricting and supervising the power, national audit serve the national governance throughprevention, supervision and evaluation, and constantly improve and further promotecomprehensive, balanced and sustainable development of the country.Governance has become a global topic, the discussion of this thesis have greatlyenriched the connotation of the national audit. Adopt the method of normative research；this paper discusses the national audit related issues based on national governance. Basedon the analysis of national governance and the national audit in our country, this paper uses the relationship between national governance and the national audit as he main line,analyses the theoretical results and practical experience of the national audit at home andabroad. Combining with China’s specific national conditions, this paper puts the nationalaudit in the governance framework to study from the aspect that the national audit methodsand paths in participation of governance, discussing how to make the national audit servethe country governance in a better way, so as to achieve the goal of governance andpromote national comprehensive coordinated development.