Research On The Action Mechanism And Realize Path Of National Audit In National Governance

The information technology revolution in 1970 has promoted the national economy developed rapidly. In order to adapt this trend, the European and American countries have launched an influential movement, called "the new public management movement". In this movement, one concept which was called the national governance appeared. The purpose of national governance is to make the society develop more peacefully, and to ease a series of public problems. such as the contradiction of social resource allocation, etc. Based on the theory of the construction of socialism with Chinese characteristics, we should consider the situation of our own country when we use the theory of the national governance. The national audit is one important part of the audit activity, which is based on the government department. The national audit is authoritative, professional and independent, and acts a special role in the national governance. The emergence of the national audit is derived from the basic requirement of national governance, and it plays a guiding role in the national governance. The national audit is an indispensable member of national governance, and it plays roles of supervision, evaluation and verification.At the national audit work conference in 2011, the chief auditor Liu Jiayi proposed an important thesis that the root of the national audit is the rights and responsibilities granted by law, which is to supervise and guide the work of government. In June 2013, a seminar to promote national governance was held in Changsha. This meeting discussed heatedly how to improve the national governance, and how to improve the national audit work.Above all, this paper discusses the national audit related issues based on national governance using the method of normative research. Based on the analysis of national governance and the national audit in our country, this paper analyses the theoretical results and practical experiences of the national audit at home and abroad. Combining with Chinese specific national conditions, this paper puts the national audit into the national governance framework to study the methods and paths of national audit and the national governance, discussing how to make the national audit serve the national governance in a better way. At the end of this paper, there is a case about the resources and environment audit. This case studies more about how to improve the resources and environment audit work, so as to achieve the goal of national governance and promote national comprehensive coordinated development.