The Supervision And Audit System Reform From The Perspective Of Holistic Governance

As the continuously advancing of the big department system reform in China, many local governments such as Shenzhen and Shunde have conducted the reform and improve ment for the supervision and audit system. Based on such background, this thesis firstly a nalyzes the supervision and audit integration model running under parliament and govern ment, respectively. Then, due to differences of the national condition, political and econ omic system, cultural background and social environment, this thesis analyzes the backgr ound, method, difference and similarity of the supervision and audit system reform, base d on the national government reform trial examples in China-Shenzhen and Shunde. Fi nally, from the perspective of holistic governance, this thesis discusses three aspects incl uding organization structure, team building and’system+technology’, which provides v aluable comments and smoothly improves the supervision and audit reform.This thesis is organized as follows. In introduction, the research background and mo tivation are described. The literature review concludes and discusses the current research situations in China and overseas. The research perspective, method and innovations are d escribed as well in this chapter.Chapter2presents the basic theory of the supervision and audit. The connotation, or ganization and function of the supervision and audit are describes. Meanwhile, their relati on and the meaning of united office are investigated.Chapter3uses the supervision and audit integration in foreign countries as a referen ce. The supervision and audit integration models running under parliament and governme nt in South Korea and US are introduced, respectively. Meanwhile, their advantages and disadvantages are discussed.Chapter4analyzes the supervision and audit system reform in Shenzhen and Shund e, from perspectives of background, method, similarity/difference and drawback.Chapter5discusses the reform of supervision and audit united office under holistic governance in China, from three aspects including organization structure, team building a nd’system+technology’.The contribution of this thesis includes two aspects. The first one is:in the research scope, holistic governance is introduced into the comparison analysis, case study and pra ctical analysis. The second one is:with the deepening reform of supervision and audit uni ted office, it becomes more important to consider organization structure optimization, hol istic supervision system construction, team development, executive ability improvement,’system+technology’ and perfect the safeguard mechanisms for the supervision and audi t united office implementation.