The Study On The Legal System Of Government Audit

The development of government audit synchronizes the theoretical progress of thetrusted economic responsibilities and its connotative and denotative extension. Governmentaudit is employed to restrict and regulate the whole government finance and fiscal revenueand expenditure activities, so that governments at all levels trusted by the public shouldpromote the degree of normalization, integrity and efficiency of governmental behaviors tomanage and utilize public property.China’s government audit originates the Constitution of1982and constituted the AuditOffice, which combined formed the existing administration-modeled government audit anddouble-leading system. However, at present, there are still some problems in thegovernment audit institutions, for instance, auditing organizations lack adequateindependence, auditing responsibilities have not reached full scales, performance auditing isasked for a urgent development and advance and etc. These very problems render thatChina’s government audit cannot be at the same pace with its economic development leveland auditing supervision is not able to function its due. Therefore, a necessity taking furtherresearching into the China’s auditing legal system can make very sense. This paperintroducing and absorbing a few overseas advanced ideas, theories and experiences, takingperspectives from the legal position, responsibilities, organizational configuration, financialsources and hierarchical relations, analyzes the most typical countries’ legal institutionsamong four auditing models and combines the specific national conditions of China,concluding followings: the choice of auditing model should conform specific nationalconditions; to confirm and guarantee the independence of auditing organizations; to detailand optimize government audit responsibilities; to develop and promote performanceauditing actively. On that basis, as for the present situation and existing problems of China’sgovernment audit, some suggestions are put forward, primarily including: to improve andenhance the independent position of auditing organizations; to implement vertical leadership in the auditing system; to separate auditing organizations from provincialgovernments; to optimize the special correspondent agency institution of the AuditingOffice; to further improve government audit responsibilities, including: the economicliabilities of auditing responsibilities, auditing report liabilities and the legal liabilities ofauditing organizations and auditors; to establish the combined institutions of performanceauditing and traditional finance auditing, harmonize the two’s relations and to construct andperfect the operation system and sound-matching legal institutions of performance auditing.