| National audit is an important part of the national political system.It supervises the authenticity,legitimacy and efficiency of the financial revenue and expenditure and other economic activities to realize its maintenance of public funds security,restricting the operation of power,defending the national interests and so on.National audit is the "immune system" in the national governance system,with the function of preventing,revealing and resisting.Public participation is an innovative way of working for national audit to uphold the purpose of "serving the people",fully fulfill the power to restrict the supervision function,and effectively serve the national governance.Public participation is also an inevitable trend and an important driving force for the future development of the national audit.However,China’s current public participation in national audit is still in the exploratory stage.Most audit authorities and auditors have a lot of doubts about the feasibility and effectiveness of public participation in national audit,making public participation in national audit activities arbitrary and occasional,which will not only affect the public participation in the role of national audit,hinder the effectiveness of the national audit administrative supervision,but also because of disorderly chaos of public participation behavior caused significant audit risk.Therefore,it is of great theoretical and practical significance to analyze and study the feasibility of public participation in national audit and explore how to make public participation in national audit become normative and effective working norm.This paper analyzes and studies the feasibility of public participation in national audit in China by stating the current concept and theoretical basis of public participation in national audit and summarizing the current conditions and practical experience of China’s public participation in national audit.The results show that public participation in national audit is feasible in our country.We already have the conditions to achieve public participation in the public participation main body,policy support,system and technical means,and a lot of auditors are also exploring,and have accumulated a wealth of successful practical experience.However,feasibility does not mean that effectiveness.Disorderly public participation will only cause the chaos of national audit work and even lead to social instability.Compared with the relevant requirements of effective public participation activities,there are still many shortcomings in the public participation in national audit in China,such as the lack of rigid system constraints in public participation activities,the lack of legal and regulatory responsibilities,the existing working conditions can not fully meet the needs of public participation,the immature prevention and control mechanism of social contradictions risk,audit quality risk,information leakage risk in public participation activities and so on.These deficiencies not only hinder the public participation in the role of national audit,there may be to bring audit risk,reduce the quality of audit work,and even affect social stability and harmony.According to the results of the analysis and research,this paper,based on the audit system of the socialist countries with Chinese characteristics,draws lessons from the successful experiences at home and abroad,puts forward some suggestions on how to achieve effective public participation in China’s national audit.It is proposed to improve the national audit work influence by increasing the daily audit work propaganda,improving the pre-trial publicity system and expanding the scope of the audit participants;to ensure the orderly operation of public participation in national audit by establishing and improving the laws and regulations system in public participation,implementing the audit results announcement system effectively,establishing and improving the audit rectification system;to improve the national audit services for public participation in the working conditions by developing audit project plan scientifically,establishing various forms of "joint working mechanism",enriching the evidence collection methods and improving the audit evaluation system;to ensure the quality of audit work by improving information communication channels,strengthening the audit confidentiality work,establishing external service assessment standards and doing risk prevention and control work well to avoid potential audit risks.There are two main aspects of innovation in this paper: Firstly,for the first time,the feasibility of public participation in national auditing is analyzed and studied.It is formed a logical analysis chain from the theoretical basis of public participation in national audit,the present situation of China’s national audit system,and the conditions of public participation in national audit in China,which avoids other scholars only grab part of the problem for single-sided research limitations in the past;Secondly,in view of the current public participation in the national audit of the obstacles and shortcomings,combined with the practice of audit work,for our country to achieve effective public participation in the national audit,this paper puts forward suggestions creatively such as paying attention to the convening of pre-trial publicity system and audit progress,establishing public participation in risk prevention and control mechanism and so on.The results of this study will provide an effective direction for public participation in the implementation and operation of national audit,and give some ideas and methods for national audit improving the efficiency and quality of daily work,giving full play to the role of economic evaluation and power supervision as a national governance "immune system". |
