Research On The Construction Of Basic Level Audit Legal System In China

Audit according to law is an important embodiment of implementing the strategy of governing the country according to law, and the necessity of establishing a democratic and legal state. Along with the advancement of democracy and the rule of law in our country and the implementation of the strategy of ruling the country by law, the construction of audit legal system has achieved remarkable results. Especially the Party eighteenth Congress take the rule of law as one of the priciples and objectives of the reform of the political system, the Fourth Plenary Session of the party’s eighteen put forword the requirements in order to perfect the audit supervision system, "the opinion on strengthening the audit job of the State Council " put forword the specific provisions and requirements of our country national audit system innovation and improve from mechanism of audit, audit results,improving audit ability improve and strengthening the organization and leadership etc. Clearly put forward to achieve the full coverage of the audit supervision, and promote the modernization of national governance and the development of the national economy. Audit legal system construction is an important basis of audit in accordance with the law. It is the first task in front of us that how to reflect the prsent situation of legal system consruction and to solve the problems rationally and accurately. The basic audit legal system construction is one of the important parts, so we must realize the extreme importance of strengthening the construction.Our audit theoretical research started relatively late but has never stopped the pace of exploration, always adhereing to the principle of practice first, scientific point of view, the standpoint and the method,finding that audit essence and objective law. At present, the acceleration of the process of democracy and the rule of law in our country, economic and political system reform continued to deepen, audit work also faces attendant new problems and new situations,which also brings new challenges and opportunities to the audit theory reseach.Throughout the audit theory research history, the legal construction of audit research is the focus for many scholars and auditing workers who have been concerned, especially in recent years, the research on the legal construction of the audit often appeared in all kinds of academic periodicals. The understanding on the influence of audit legal system construction constraints also make more and more increasingly clear,as a junior audit staff. I would like to explore that how to strengthen legal construction of audit from the perspective of basic audit, which is this article writing intention and motive of creation.The paper takes audit legal construction as the main line, the fiduciary duty theory, insurance theory, public choice theory, national governance immune system theory, democracy and the rule of law theory as the theoretical basis, and make the comprehensive analysis and research through empirical methods, from the audit of the external environment, system and mechanism, team construction, audit environment to find out the existing problems and reasons in the construction of legal system of basic audit institution, and puts forward some solutions and strategies to improve it.This paper divides into six chapters. The first chapter is the introduction, which introduces the background, significance and research status and review; the second chapter is the basic theory of audit legal system construction, which introduces the theoretical basis of audit legal system construction; the third chapter is the basic situation of the legal construction of grass-roots audit in our country, the macro analysis of China’s development of legal system construction plan review and the achievements, to find out the contradiction cause between our current audit legal system and the superstructure and the economic and social development; the fourth chapter takes Dongchangfu District Audit Bureau of Liaocheng city as an example to analyze the problems and causes existing in the legal construction of the basic audit; the fifth chapter analyzes the audit legal construction and Enlightenment of the experience of the western developed countries, including to study the characteristics of the legal system construction of audit USA, France and Sweden in three countries, and reflect the enlightenment to China’s audit legal system construction. The sixth chapter is the suggestions and Countermeasures of strengthening the construction of basic audit legal system from the aspects of improving the system, audit practice and supervision and audit activities.The value of this paper lies in:integration of theory, this paper states the influence of basic audit legal system construction of external and internal factors based on the practice of basic audit work, in view of own work practice experience summary. It broads the research on the construction of the basic audit law system and enriches the contents of the audit legal system construction, and provideds thoery evidence for the national governance "immune system" theory. Practicely, this article focuses on the micro level of audit legal system construction,which can provide the thoeretical reference to improve audit work practice and the audit quality and enhance the level of audit law enforcement for the basic audit institution. It is of more reference and enlightenment significance to promote the basic audit institution audit in accordance with the law.