Research On The Auditing Supervision Mechanism Of Government Official Corruption In China

Corruption is a long-standing topic.As one of the chronic diseases of human society,corruption has caused a variety of serious economic,social and political consequences,and anti-corruption history is through the whole of human class social development process.China is in a period of development of the socialist market economy,the power of the constraints of the lack of a complete system.Therefore,the struggle against corruption is very arduous.China ranked 100 th out of the 168 countries and territories evaluated in the 2014 Global Corruption Perceptions Index.In 2015,China scored 37,a 1-point increase over last year,ranking No.83,an improvement over last year's 100 th.But China is still in the middle and lower levels,compared to Denmark,Sweden and other clean countries,the gap can be seen.From the successful experience of anti-corruption in the world and our country 's practice,audit as a power of the monitoring mechanism of a fight against corruption played an important role.On the eve of the National Audit Work Conference held in January 2014,Premier Li Keqiang,after listening to the annual work report of the National Audit Office,pointed out that audit supervision is an important part of the state supervision system,Construction,for the healthy development of economy and social security to provide a major responsibility.To this end,Premier Li Keqiang asked the national audit efforts to create high-quality audit team,effectively as a national interests defenders,the guardian of public funds,the power to run the "magic" and anti-corruption sword.In national governance,the state audit is essentially the power to monitor and control the power according to law,and its essence is an endogenous "immune system" with prevention,revealing and resisting functions in the system of national governance.Anti-corruption is the eternal subject of national audit.The state audit has the advantage of being independent,professional and dynamic in the governance of corruption.Although domestic and foreign institutions and scholars have systematically studied the causes and types of corruption,the evaluation of the degree of corruption,the methods of anti-corruption measures,and the strategies,methods and paths of SAI's participation in the corruption control of government officials and have achieved fruitful results,However,there are still many problems worthy of our in-depth study in the process of national governance system and the modernization of governance capacity,and many problems still lack a systematic understanding,especially lack of strong empirical evidence.This paper aims to combine with the theory of national audit and the theory of corruption prevention and punishment to explore the theory,method and path of audit control mechanism of government officials corruption through theoretical analysis,questionnaire investigation and analysis.The research of this paper can not only meet the needs of the theory,method and path of the function of preventing,revealing and resisting the corruption of government officials in the process of modernization of our country's governance system and management ability,and then enrich and develop the corruption punishment and punishment of government officials.The theory and practice of anti-corruption in national audit should be expanded and perfected,and practical guidance and policy suggestions on the corruption audit supervision of government officials can be provided in practice so as to give full play to the unique characteristics of state audit in the corruption management of government officials features.