Audit Supervision System And Practice Research In China

National land inspector system has gone through nearly 10 years. It has preliminary formed four professional works which take routine supervision and audit supervision, etc.as the core. Audit supervision mainly supervises and checks up agricultural land conversion and land expropriation of the provincial government. In the 10 years, the audit supervision has experienced four stages:the experimental stage, the stage of Unification and standardization, the stage of comprehensive development, and the stage of exploration of the improvement. The effect of inspection has also experienced two stages which are from gradual expansion to gradual declination.Under the background of the state land supervision system, this article analyses work content, organization, operation procedures, etc. of the audit supervision. It takes the method of comparative analysis to compare audit supervision to routine supervision, special supervision, investigation and so on. At the same time,it researches the theort evidence and realistic meaning of the audit supervision.By comparing and analyzing the practice of audit supervision in recent years, it summarizes the experience and practice, work effect and existing problems of audit supervision work. There are six aspects of experience. The first one is that the finding of the problem lies in the field operation. The second is that the problems we find always have something in common. The third is that these problems mainly focus on the procedures for examination and approval of the provincial government. The fourth one is the problem should be further extended. The fifth is that the application of modern science and technology is necessary. The last one is audit supervision the audit inspectors should be coordinated with other inspectors when it is carried out. It exists six aspects of problems. The first is the daily report copy is not timely, not comprehensive, has no better constraint method. The application of audit supervision results need to be further expanded. The third one is that its mechanism of communication and coordination needs to be further improved. The fourth one is that its technical support needs to be further strengthened. And the fifth one is that its positioning needs to be further defined. Finally, The authority of the audit inspector should be further improved.In view of the problems existing in the audit supervision system and the practice of the audit supervision system, this article puts forward five aspects of the measures and suggestions to improve. Firstly, it should has reasonable optimization of the way to carry out the combination of audit inspectors. Then, it should strengthen the application of audit supervision results. At the same time, it is necessary to improve the online land inspector system and other technical platform. We also needs to strengthen convergence and integration with other inspectors business. At last, strengthen the standardized construction of the audit supervision.