China's Audit System Reform And Revision Of The Audit Law

The 1982 Constitution established our audit supervision system.In the past 30 years of practice audit supervision for China's economic and social development has provided a healthy development of protection.At the same time in the country's governance system the audit function is also expanding the community's audit supervision requirements are getting higher and higher.The Fourth Plenary Session of the 18 th CPC Central Committee proposed to comprehensively promote the rule of law build a socialist system of rule of law with Chinese characteristics and build a socialist country under the rule of law.It is proposed to perfect the audit system and ensure that the auditing organs exercise their supervision and supervision independently.Therefore it is necessary to summarize the operation of the audit system in China over the past 30 years to revise the constitution and audit law to reform the existing audit system which is not conducive to the auditing and supervision functions and to give the audit supervision the full play of the administrative power For the party led by the Chinese characteristics of the cause of socialist construction escort.This paper introduces the background and significance of the topic the research status at home and abroad the research method and the innovation point.The first chapter discusses the status of audit supervision in the party and state supervision system introduces the emergence of audit the type of audit supervision system the constitutional status of audit legal status and policy status.The second chapter discusses the emergence development and current situation of the administrative auditing system in our country.By reviewing the history it explains the historical inevitability of the establishment of the administrative auditing system in our country and analyzes the characteristics and existing problems of the audit system in our country.The third chapter discusses the necessity of establishing a legislative auditing system in our country namely the implied responsibility of audit and the inherent requirements of socialist democratic politics the inevitable requirement of the development of socialist market economy and the need of promoting the modernization of national governance system and governance ability.The fourth chapter puts forward the ideas and suggestions on the reform of the audit system and the revision of the audit law in our country.On the basis of summarizing the predecessors' research this paper puts forward some suggestions on how to protect the people's dominance modify the constitution and audit law The audit supervision system and the audit legal system.That is the overall audit of the National People's Congress the establishment of the National People's Congress Audit Committee assume the legislative and central government audit and supervisory functions the NPC and its Standing Committee.Local governments at all levels of the audit organs at the same time included in the level of the National People's Congress the establishment of the local people's Congress Audit Committee to assume the level of government audit supervision functions the NPC and its Standing Committee is responsible.This returns the national audit to the primordial authority of the government to supervise the use of financial and public resources.