Legislative Audit Supervision Pattern Research

The current constitution clearly stipulates the auditing oversight system for the financial management of a basic system. Audit System Because of its importance in nature undoubtedly has its constitutional. In accordance with the current constitution and Audit Act, "the State Council departments, local governments and their departments; state-owned financial institutions; state-owned enterprises and state-owned assets accounted for controlling or dominant position of enterprises", its revenue and expenditure and financial balance must accept the country audit.Eighteen Third Plenary Session of the Party first proposed the concept of "governance", the state audit that relates to national security pocketbook how important mechanism for institutionalizing governance directly affect modern foundation. However, the presence of the current administrative country audit system many problems, such as independence is not strong, difficult to deal with the results of the audit, the law is not perfect and so on, has not adapt to the needs of modern society.In recent years, many scholars began to focus on the development model and foreign audit system, I believe that the legislative audit and supervision model type is suitable for our polity and audit system. Our country is now slowly have the conditions for the transition to the Legislative Audit and Supervision Mode type, in time, of the possibility of establishing legislative oversight audit-type modeThis paper mainly includes the following four aspects:The first part is the basic question about the national audit system, the issue paper on the concept of national audit defined made an exposition, but also traces the historical development of our national audit. Then do a simple analysis in terms of the relationship between national audit subject, object and content of the Constitution.The second part introduces China's current audit supervision mode the problems, including: independence is not strong; the dual leadership may not be implemented; audit issues is not easy to deal with disclosure; audit inadequate laws and regulations; audit reports flawed system; People's Congress and its Standing Committee supervise power weakened; audit team quality is not high.The third part of the analysis of the advantages of the Legislative Audit and Supervision Mode type. It introduces the connotation and the historical development of legislative oversight audit type pattern, also carried on the advantages of legislative oversight audit type pattern analysis, a deep understanding of the legislative audit supervision model type to help improve the reform of the audit system. Our country can learn from the experience of building a successful model legislative audit supervision mode.The fourth part is thought about constructing the type of legislative auditing and supervision of the model with Chinese characteristics. Firstly, the real possibility of constructing Legislative Audit and Supervision Mode type; Secondly, the type of legislation should audit and supervision by the characteristic pattern; Finally, the article from four aspects of our legislation based Audit and Supervision Mode Construction Way.