The Legal Orientation And System Design Of National Audit Power

National audit plays an important role in China's social development and economic management,research on national audits is also necessary.The distinction and demarcation between national audit and government audit has been the focus of scholars' controversy,government audit and national audit are often confused in the research of audit theory.National audit rights to locate and interpretation,but also to solve in the audit practice there problems encountered in the method,in order to be able to better explain the audit practice,the legal attribute of problem behavior such as audit reports,for audit practice to provide a theoretical basis for further development.The position of national audit right is the starting point and premise of the reform of the auditing system.From the perspective of jurisprudence,the author remakes legal positioning and system design for national audit right.This paper starts with the practical problems arising from the running of national audit rights,and analyzes the contradictions in the power allocation of state audit rights.And then analyzing the property of the right of the national audit norms,and the national audit authority,the legal position of national audit authority may be defined as a kind of give priority to with executive power,both legislative power of the nature of hybrid power.It is possible to improve the independence of auditing supervision and to provide sufficient realistic possibility for the reform of the system.Independence is the soul of the right to audit.we are to reposition the national audit authority and the system design,should consider the independence as the foundation or premise,but we also should give attention to realistic possibility.Finally,to build and design of the national audit system,generally can be divided into three ideas: one is national supervisory committee mode,the audit institutions in the system;Second,to set up the auditing department under the legal committee;Third,set up the auditing department under the financial committee.Through the comparative analysis,the author thinks that,under the finance committee set up the audit department is more advantageous to the audit work,more can play a role of good supervision of the state audit.