The National Audit Function In The Construction Of Governance Research

Throughout human history,since countries,how to run a good state,to maintain the stability of the society has always been the focus of the world ruler,and political scientists.Under the new situation of our country based on the national conditions to make the modernization of the national governance major strategic decisions,in order to promote the continuous development of the construction of socialism with Chinese characteristics.National audit as an important part of the country's political system,as a special governance system of supervision mechanism,the cornerstone for national governance and to provide important guarantee is its responsibility and its function of supervision and service governance play for state governance construction has the vital significance.Study the function of the national audit in state governance construction,first of all,in the understanding of governance based on the theory of modernization and national audit,combined with the research,also to the national audit in the national governance,analyzing the function orientation will audit supervision system of socialism with Chinese characteristics and the relationship between national governance system elaboration to the three levels,to study the function of audit supervision system,to achieve complete auditing theory framework,in order to correctly understand the governance modernization development requirements of the audit function.Secondly,it is necessary to correctly understand the importance of audit work in national governance system,then the research of the national audit supervise management function in the governance of modern concrete performance.This part the author through a questionnaire survey and the review audit data of Shanxi Province,by the method of empirical governance in the modern audit function has carried on the exploratory research,mainly from the five aspects must be national audit to promote the modernization and national governance and summarizes the national management in the construction of modern audit function of the four performance: to expose the problems in the governance system,advancing the governance state under the rule of law;Guard against risks in operation of the national governance,promote scientific governance;Strengthening ecological audit resources and environment,to promote the civilized countrygovernance;Strengthen the audit results announcement,promote national governance and biochemical.Deep understanding to the national audit is a national management of the construction of the system arrangement,the immune system,political tool,thus further supported by the national audit has the function of supervision and service governance the theory point of view.Then,on the current audit governance function has carried on the analysis of the situation,although the audit function basic construction to adapt to the modern governance,but the audit function of play there are still difficulties,such as in accordance with the overall performance of the audit supervision function is still not fully in place;Audit to ensure national governance system hasn't completely effective operation function;Audit supervision service failed to comply with the comprehensive governance of the new situation demands.Finally,on the basis of the understanding of audit governance function,summarize the existing experience,follow the developmental trend of audit governance,combined with political science,sociology,economics and other disciplines of research methods,research explored the national audit governance function into full play the five approaches: one is to establish a scientific management idea;The second is to improve the national audit governance ability;Three is the national audit management innovation mechanism;Fourth,expand the scope of the national audit governance;Five is to promote the national audit management supervision results.Through this article research in order to maximum use of audit supervision in the state governance service governance functions,solid,steadily promoting the modernization of national governance construction,provide theoretical basis for the national audit management,so as to develop and perfect the "national governance and the national audit" correlation theory.