Administrative Audit Supervision Legal System Research

Administrative audit supervision as an important means of building the rule of law government, its purpose is to supervise the method of constraint revenue and expenditure activity of the government, and restrict the power of the government. In1994, the issue of "audit law of the People’s Republic of China shows that audit supervision is preliminary already legalized in our country. In recently years, the state audit supervision is given priority to with economic construction and the government’s administrative work, the focus will be on the power of supervision and examination on the relevant area, increase of serious violations, and the economic dispute cases investigation dynamics, the supervision work in strengthening the government’s efforts to build a clean government, maintaining the social financial order and promoting the rule of law has played a promoting role. But our country’s administrative system audit supervision system is not reasonable, the accountability system is not sound, low transparency, and low professional level of problems, affecting the effects of supervision. Therefore should strengthen the related theoretical study thought system consummation to provide theoretical support.The purpose of this paper is to improve our administrative audit supervision legal system, putting forward the solutions to solve the problem on the basis of the existing problems. Part on the basis of the system theory, this article first analyzes the meaning,nature and legal characteristics of the system. Second, focus on the basic theory of administrative audit supervision system, this paper from three perspective, by applying the theory of fiduciary duty as are the root causes of the audit supervision system;showing the concept of checks and balances of power supervision theory as the system highlights the key;and public choice theory is the emphasis on the function of administrative audit supervision system to prevent government failure. Finally, through the characteristics of the legal system, manifests the audit supervision of the value of justice, fairness and efficiency.This article through to our country’s present audit supervision system of the legislative status analysis, pointed out that the system exists the lack of the independence of the audit supervision, lack of standardization and the government performance audit results announcement system is not sound realistic problems, such as, and to analyze its causes, and that although our country has been sticking to the value concept of administration according to law, but in the phenomenon of "power is greater than the law" still exists, makes the administrative information in aclosed state for a long time, without knowing to the public, so the internal corruption appear easily.To solve the above problems, to perfect the related system, this paper based on the experience of the outside, including ensuring the independence of the audit supervision, to ensure that the audit results, open and transparent and to strengthen the government performance audit system experience, puts forward the countermeasures of perfecting our country’s administrative audit supervision system: one is from specification under the unified management of human, financial system and reform at the provincial level administrative audit supervision system to ensure audit institutions shall independently exercise the audit supervision. Second, improve the system of audit proclamation, explicitly stipulated in the legislative audit results announcement of the legal content and formulation and audit results announcement of the relevant special provisions. Third,it is to speed up and improve the performance audit laws and regulations, establish scientific performance evaluation system, determine reasonable performance audit project and highlight the audit focus. Fourth, multi-channel innovation audit supervision method.From on the whole, this article puts forward problems, found the problem, and the research train of thought to solve the problem, the use of multidisciplinary analysis,literature analysis, comparative analysis and inductive analysis method of structured analysis was carried out on the administrative audit supervision system, to perfect our country administration audit supervision system to provide technical support.