The Research Of Complete Coverage Path For Auditing Supervision Of Financial Fund

In October 27,2014 the State Council issued the "opinions" to strengthen the audit work.The first part of the overall requirements of the article one determines the guidelines of the realization of complete coverage for auditing supervision,promoting the modernization of national governance and the healthy development of the national economy.However,with the market economy system gradually perfect and the deepening of financial system reform,financial fund flow is becoming increasingly diverse and complex,which makes the financial audit supervision more difficult and brings challenges to achieve full coverage.Since 2003 the "audit storm",although the national audit mechanism in China is constantly improving and perfecting,the phenomenon seems to remain despite and spread unceasingly,and the public seems to have entered a stage of ugliness fatigue.The financial audit coverage rate in our country is generally low,and the effect of supervision has not yet achieved its expectations.Therefore,how to improve the auditing supervision of financial fund coverage rate so as to achieve complete coverage has become a long-term and arduous task.Strengthening financial supervision,achieving complete coverage of the audit and ensuring the safe and efficient use of financial fund is the embodiment of government's accountability and the requirement of auditing organs at all levels to give full play to the "immune system" function and to fulfill the functions of national governance.However,only depends on the national audit power of financial fund for complete coverage of the audit supervision is difficult.So the key problem to be solved is seeking to achieve path to perfecting the auditing system of financial fund,integrating the audit power and making full use of all kinds of auditing resources.This article studies the path and the safeguard mechanism of the complete coverage for auditing supervision of financial fund in order to guide the practice work of audit complete coverage through the research on the concept,plight and the necessity of complete coverage for auditing supervision of financial fund,combining the international experience of auditing supervision of financial fund based on the state audit,social audit and internal audit "trinity" cooperative audit mechanism.This paper is divided into six parts.The first part is the introduction.This chapter mainly introduces the research background,significance,methods,contents,innovation points;analyzes the research results of auditing supervision of financial fund domestic and overseas;clarifies the concept of the complete coverage for auditing supervision of financial fund.The second introduces the theoretical basis of complete coverage for auditing supervision of financial fund.It establishes the theoretical basis of this paper from four aspects:concept of fiduciary duty,the new public management theory,immune system theory and national governance theory.The third part discusses the status,difficulties of and the necessity of complete coverage for auditing supervision of financial fund.This part analyzes the current auditing supervision of financial fund covering situation and explores the dilemma of achieving complete coverage,and then summarizes the necessity of achieving complete coverage.The fourth part discusses the path of achieving the complete coverage for auditing supervision of financial fund.This chapter studies the innovation mode of the auditing supervision of financial fund from the aspect of national audit,social audit and internal audit by using literature research method and empirical analysis method and giving full play to the leading role of national audit and the active role of social audit and internal audit.On this basis,it studies the national audit,social audit and internal audit as an unfiled whole,and constructs the benign interaction of“trinity " financial cooperative audit pattern to actively promote the complete coverage for auditing supervision of financial fund.The fifth part discusses the security measures of the path to achieve complete coverage for auditing supervision of financial fund.According to the path to achieve complete coverage for auditing supervision of financial fund,this part studies the security mechanism from five aspects: institutional guarantee,system guarantee,talented person support,technical support and means of achieving.It includes: improving the guarantee system of the complete coverage;perfecting the security system of the complete coverage;integrating and optimizing the support of talented people of the complete coverage;seting up and developing the technical support of the complete coverage;riching the means of achieving of the complete coverage.The sixth part is the summary and prospect.This part generally summarizes the main research contents above and also points out the limitations and shortcomings.On this basis,it shows the future research direction and the prospect.This paper just put forward a theoretical assumption of the path and the safeguard measures to achieve complete coverage for auditing supervision of financial fund and there is no practical experience as a support,which needs to combine with the practice for the further study.