The Research On The Effectiveness Of Government Auditing System Flexibility

In recent years, with China's economy booming, the quantities of government auditing is increasing and the investment quotas for each audit project is also growing rapidly. At present, many of our government audit projects are still in running in high cost and low efficiency situation, while auditors need to repeat auditing work again and again, it is necessary to measure and evaluate the effectiveness of government audit work, which aims to sum up experiences and lessons and improve the effectiveness of government auditing system flexibility. Effectiveness of government auditing flexibility plays important role in promoting the regular operation of a country's economic order and social development, but also conducive to strengthening the construction of clean and honest government. Therefore, exploring the effectiveness of government auditing system flexibility systematically and deeply has great theoretical value and significance.Based on the following research clue, basic concepts of effectiveness of government auditing flexibility, the measurement and evaluation on the effectiveness of government auditing flexibility, the improvement strategy of the effectiveness of government auditing flexibility, the empirical test of the effectiveness of government auditing flexibility, use modern auditing theory, flexibility theory and adaptive efficiency theory, systematically research the effectiveness of government auditing system flexibility. After analyzing and researching, this paper constructs a measure and evaluate model about the effectiveness of government auditing system flexibility, reveals the characteristics of flexibility of government audit system effectiveness, and explore how to improve the flexibility of government audit system effectiveness and tests their effectiveness empirically.Chapter 1 introduces research background, significance, research status, research ideas, research and research methods, Chapter 2 introduces government auditing theory, flexibility theory and adaptive efficiency theory, Chapter 3 defines government audit system firstly and characteristics of flexible validity and on the basis of the factors affecting the effectiveness of government audit of flexible systems analysis; Chapter 4 summarizes extract government auditing system flexibility and effectiveness of the principle and measure model, and discusses the evaluation of effectiveness based on the cost-effective principle. Chapter 5 discusses how to improve the effectiveness of government auditing system flexibility among the various systems of government auditing from the factors logical visual. Chapter 6 starts from the market characteristics and factors of effectiveness of government auditing svstem flexibility, collects relative data, proposes nypothesis, constructs models and empirically tests the effectiveness of government auditing system flexibility the main influencing factors. Finallv. this paper comes to the conclusion.