Analysis Of Government Audit Problems And Solutions

As a tool of governance, government audit is also an important component of governance system. As regulators of government financial funds, as a tool to strengthen democracy, as the immune system to protect the national economy and society, government audit plays an increasingly important role in the protection of national economic and property safety. Government Auditing originated in public fiduciary economic responsibility, and accompanied its development. The18th Party Congress pointed out that we should improve the systems of accountability and tighten intra-Party, democratic and legal oversight as well as oversight through public opinion to ensure that the people oversee the exercise of power and that power is exercised in a transparent manner.National Audit Office of the People’s Republic of China judging by constitution was founded in1983, having exercised auditing authority to supervise independently. In the past few decades, with the development of market economy and democratic politics, government audit is constantly changing, its breadth and depth is constantly expanding. Government audit has achieved remarkable success. In the2003auditing storm, a large number of central ministries and agencies has been exposed in the audit report, the government audit has aroused shock and concern. In the2012government audit report revealed a range of issues, such as the management system of central and local authorities is unsound, the use of funds lack of standardization and performance. Although the operating results of government audit has been enhanced significantly, but the audit authority is still limited, and the problem is difficult to be solved. With the deepening of political system reform, the current government audit can not meet the public’s demand for government and society both in the system and running effect. Government audit can not adapt to the political and economic development, and exposing more and more problems.Based on the analysis of existing research results, this paper firstly generalizes the origin and development process of our country’s government audit, and summarizes the current academic research on the nature of government audit. Then we analyze the world’s major government audit mode and representatives of major countries. Through the analysis of the current government audit system of our country, we point out the main problems during the development of government audit. Finally, we propose some countermeasures and suggestions to improve the government audit in our country.