My Government Audit Function And Improving Countermeasures

Since its establishment over the past three decades,the Chinese government audit institutions has made gratifying achievements. With the leadership and support of the State Council, the government audit played a pivotal role in promoting openness in government affairs. Especially in recent years the audit office set off several "audit storm", it has played a certain deterrent to the acts of corruption, and it has been very inspiring. The government audit is no longer a strange word, it has surly deep into the work and life of the masses of the people. The government audit has promoted the state-owned enterprise reform, it also has promoted the standardized operation of financial institutions, strengthen the management and supervision of cadres. The audit results from internal reporting to public to the whole society gradually,from nothing but good news to expose a variety of major illegal problems are reflected the determination and courage of the Chinese government audit department.However, with the further development of the socialist market economy, with the further deepening of the reform and opening up in China, people spoke highly of the government audit work, also found that the current government audit duties in the performance still exist some problems and deficiencies, such as the rectification in authenticity and legality of the audit is not optimistic; the level of the responsibilities which the government audit achieve is lower, the performance audit function is not yet in place;the responsibility of the announcement of the results of government auditing is not yet standardized and perfect, the feedback effect did not get fully play. So author from the perspective of independence of the government audit institutions, the scientific settings of government audit jurisdiction, the legal environment and system of government audit,the supporting policies of performance audit and the mechanism of announcement of audit results to proceed.The author provides some related countermeasures and suggestions to improve our government audit performing its responsibilities in reference of the experience of other countries.The author hope that our government audit department can fulfill their responsibilities more perfect, so that it can play an positive and active role in our government audit.