A Study On Nation Audit Supervisory Control Over The Public Power

Use of public power is related to the safety of resources and properties of the state.So,it is a topic attracting wide attention.Public power alienation happens sometimes and is always a destabilizing factor in social development.Supervision and restriction of public power is an important part of governance of modern countries,and also a hot and hard problem attracting attention of academics at home and abroad.Compared with other systems,the government audit has irreplaceable advantages.By auditing documents such as financial books and economic contracts,the governmental audit finds clues from documents and loopholes in the process of use of power,thus making constructive suggestions.It could also provide clues for and cooperate with other types of supervision,ensuring reasonable and effective exercise of public power.This paper defines and analyzes governmental audit of public power,advocates for establishment of mechanism of government audit of public power and suggests that the government audit could optimize the state governance and implementation of anti-corruption policies.The out-of-date supervision and control of government audit,low level of informationalization of government audit and poor audit announcement system lead to inadequate supervision of public power by government audit.The main reasons include low position of government audit,bookkeeping by hand,shortage of talents mastering modern audit technologies and unsound liabilities investigation system at present and so on.Through analyzing data obtained from audit of social security fund of city N,this paper analyzes each link in the process of use of public power and specific factors which affect supervision of public power by government audit,thus making effective suggestions on improving supervision of public power by government audit,mainly including improving law environment of audit,improving audit announcement system,improving administrative accountability system,improving vertical leadership of state audit authority in terms of organization and business,ensuring actual independence of auditors in terms of legislation,working out proper standard of evaluation of work achievements of state audit authorities,working out talents development strategy,developing and creating new audit technologies and so on.Being different from previous related studies,this paper analyzes each link of supervision of public power by government audit through analysis of specific cases and tries to provide solutions to the related problems.