The Research Of The Path For State Audit To Promote Economic Developing Mode Change

The17th communist party congress in2007,2008,2009, the central economic work conference,emphasize the transformation of the mode of economic development theory. The18th communistparty congress made clear that "with scientific development as the theme, to speed up thetransformation of the mode of economic development as the main line, is a strategic choice in the ourcountry development of the country". Speed up transformation of the pattern of economicdevelopment, is a profound revolution in the field of economy, inevitably brought profound adjustinterest structure and social structure. This requires not only the market play a fundamental role inallocating resources, more forcefully to need government regulation and control, and state auditsupervision is an important component of the macroeconomic regulation and control. So the reserch ofnational audit to promote transformation of economic development patterns is of great significance.In this paper, through literature review, we found transformation of economic developmentpatterns are rich theoretical connotation gradually. So far, however, the national audit to serve thetransformation of the pattern of economic development mechanism design is general slightly, andlargely based on the macro point of view, so lack of the pertinence.Through the theoretical analysis, we found that transformation of economic development patternsincluding changes in the level of economic growth, the improvement of the economic structure,economic efficiency and the improvement of the quality, reduce energy consumption per unit ofresources, environmental protection ability enhancement, the independent innovation ability raise, andthe coordinated development of society.According to the theory of governance, the national audit is apolitical governance system, the foundation and the important guarantee of improving the governanceof the state, playing reveal, resist, prevention function. Essence and the function of the national auditdetermines it plays an important role in changing the pattern of economic development.On the basis of theoretical research, from macro and micro aspects, this paper analyzes the pathof national audit to promote the transformation of economic development patterns. In the aspect ofmacroscopic, based on the method of policy analysis, the paper analysis the macro path of the nationalaudit to promote transformation of economic development patterns--to ensure the correct macropolicy formulation and effective implementation. In the microcosmic aspects, we analyzed the ChinaHuaNeng group company2011annual audit project and The industrial and commercial bank of Chinaco., LTD.2010annual audit project, finally it is concluded that the microscopic path for national auditto promote transformation of economic development patterns--to detail the behavior of state-ownedenterprises and financial institutions in action. Finally, this paper puts forward the national audit to promote the transformation of economicdevelopment patterns mainly through the macroscopic aspects of changing the system mechanism andsystem, and the micro aspects of action to implement the specific behavior, And then, this paper putforward a series of specific policy recommendations. Research conclusion of this paper is helpful toenrich the national audit governance theory, and provides a new train of thought and direction foraudit practice.