Research On The Perfection Of The National Audit System Under The Rule Of Law

Our country in September 15,1983 formally established the audit department, is one of the departments of the State Council, under the leadership of the State Council in charge of the national audit work. Over the past 30 years, the auditing work in China has made certain development, but with the development of China’s reform, opening up and socialist market economy, the economic structure of our country has occurred great changes, current national audit system and regulations system is not suitable for contemporary China’s economic and social development, especially growth of people’s rights and sense of responsibility, need more national audit the right starting point, to audit through the sun the sun a list of powers of the Qing government. However, due to the current national audit system where and auditing theory of shortage, the development of national audit encountered a bottleneck, the essence of national audit definition has been with the adjustment of the audit function changes, the fuzzy nature of the definition will inevitably lead to audit development stagnant. In October 23,2014 eighteen, the party’s fourth plenary session adopted a comprehensive decision some problems to promote the rule of law. Governing the country by law, building a socialist country ruled by law is the main melody of the party and the country in the future. Rule of law as the cornerstone of national governance, it should become the national audit system reform, perfect regulations system, a sound basis.For this, the author of the basic connotation and value of the rule of law, the use of the value of the right to define the nature of the state audit, and so to improve the national audit system, and to improve the national audit system, and the value of the rule of law enforcement to judge the results of the state audit in the process of public opinion. Not standardized and other law enforcement defects, and on the basis of the experience of the total audit practice, to improve the laws and regulations of these audit procedures, and further resolve the problems of the audit law enforcement process, the law enforcement is not strict, and put forward their own ideas.To this end, the paper starting from the basic connotation and value of the rule oflaw, to use their rights, the value of the power restriction to redefine the nature of the national audit, as a basis to demonstrate defects and shortcomings of the current national audit system, and to perfect the national audit system reform and development put forward their own views and opinions; Secondly, using the rule of law government affairs public to judge the value of the national audit in the public exist in the process of "easy open" or "closed" phenomenon, criticizing the consequences of this phenomenon, and based on this, advances through revising the current law of arbitrary rules for mandatory provisions to further strengthen the people’s right to know and to supervise, safeguard the people entrusted responsibility fully fulfill; Moreover, the author use the rule of law the value of procedural justice in the current audit system of laws and regulations, the irregular procedure of law enforcement, law enforcement defects such as lack of supervision beforehand, and by way of example proof, sum up the experiences of the audit, to perfect the audit procedures law puts forward his own idea, perfect the state audit supervision, project in advance, jurisdiction, evidence collection, transfer, external supervision and law enforcement in the program could not be in accordance with the existing, lax law enforcement problems, has been clear about the direction.