The Research On Promoting Government Audit Rectification In China

In2013, when the new government premier Li Keqiang surveyed the National Audit Administration, he stressed that the auditing departments should keep in mind their legal status endowed by the constitution and preserve the safety of state-owned property. As an indispensable part of national supervision system, audit supervision should contribute to build a service-oriented government, which is honest, economical and law ruled. Audit supervision is one of the most important functions of government audit. In order to realize this function, it must be guaranteed that the audit problems can be solved, anyone responsible will be punished, similar problems won’t occur again and the audit results are open to the public through announcements and are subjected to social supervision. The essential step of audit supervision is to ensure audit rectifications are implemented with quality and quantity. Therefore, this paper studies the promotion of the audit rectification and put much emphasis on how to perfect the relevant systems and how to ensure the implementation of current systems so as to improve the effectiveness of audit, let government audit fully play their roles as a veritable immune system of economical operation and promote good governance.According to the logical order of "problem introducing, problem analyzing and problem solving", this paper introduces the existing problems in current audit rectification by making a comparative analysis on the implementation of the central budget and announcement of auditing report of other government fiscal situations. I think the reasons why some serious problems still remain in audit rectification are as follows. The follow-up measures have been short; the mechanism of audit rectification is not perfect; little strength has been put into the implementation of existing system. By proposing some suggestion about how to perfect the rectification system of government audit and how to ensure the implement of these rectifications, this paper tries to make some contribution to the government audit in China.Through above analysis, I think the main causes of these problems are as follows. Lacking of legal principle basis, it’s difficult to unify the standard of rectification. The imperfect mechanism makes it’s hard to implement some rectification alone. The unequal auditing strength makes it hard to apply different opinions. To dealt with the causes, we should proposes some solutions by utilizing successful experience of different audit models of foreign governments, and then draw up concrete measures from the four aspects of strengthening follow-up examination, promoting audit result announcement, ascertaining rectification responsibility, optimizing the inside and outside circumstance, hence to perfect government audit system and ensure the implement of audit rectification.