Study On The Independence Of Audit Bureau Beneath Provincial Level In China

China's state audit system was reconstructed back in 1983.During this thirty-five years,both National Audit Office of the People's Republic of China(CNAO),provincial level Audit Offices and Audit Bureau have accomplished their duties and responsibilities of audit with focusing on different goals in different periods.And they have made an incredible contribution on the development of national politics,economics,social,people's livelihood and environment since the reform and opening-up initiative was introduced in 1978.In the worldwide,in order to lead state audit turning to be an important institution with more strategic vision,International Congress of Supreme Audit Institutions(INCOSAI)have reached lots of consensuses on many concepts of state audit.INCOSAI highly emphasized the necessity of the independence and have made agreements on the principle one state should be followed when they enhance their independence of state audit in “Lima Declaration” and “Mexico Declaration”.In 2013,the 21 st INCOSAI hold in Beijing proposed the relation between national audit first and national governance and advocated innovation of enhancing the independence based on the principle of independence.With the development opportunities national governance system and governance ability modernization has given,the independence of state audit have to deal with more strict challenge in this new age.There are plenty of studies and research on the independence of audit.Most of these studies and research are concentrated in the whole level include CNAO,provincial level audit offices and audit bureau around the country.State audit system wasn't reconstructed for a long time.Different area related to our state audit system is promoting their own reform comprehensively.The independence of audit is descending by the order of CNAO,provincial level audit offices,and audit bureau around the country.Under these circumstance,in order to protect the independence of state audit and build the state audit system match to our national governance modernization,the CPC Central Committee and State Council encourage audit bureau beneath provincial level to innovate the state system.Moreover,the audit subjects and procedures among CNAO,provincial level audit offices and audit bureau are different and it will lead to different perspective when they confront the different situation.Research on the independence evolved with all level will weaken the achievement of independence research.So,in this thesis,author narrow the range of research beneath provincial level.In a way,research on the independence of audit turns to be research on state audit system reform.Instead of focusing on the weak independence,lots of researchers pay their attention to the state audit system reform.So the innovation on enhancing the independence and innovation on state audit system are obfuscated.Even worse,it turns to be one argument on the pros and cons of state audit system in state audit system among legislative model,judicial model,independent model and administrative model.Real innovation follow the order of idea,practice and finally the whole system.With concentrating on the right reform idea,this thesis aimed at bringing strategies in enhancing the independence of state audit beneath the provincial level.In this thesis,after analyzing and summarizing the path of state audit about four kinds of audit model based on Principal-Agent Theory,Regulatory Capture-Theory and New Public Management-Theory,collect the factor which make influence on the independence of state audit.And the conclusion is that the independence of audit in every model of state audit system was impacted in different way.No kinds of state audit system is perfect.We can not enhance the independence by copying different state audit model.The reasons are different state audit system has different weakness and dual constitutional in transitional China.So the right solution on enhancing the independence of state audit is innovating based on our administrative model instead of following other audit systems.With inheriting the advantages of our state audit system of administrative model,we should focus on the influence which our administrative system factor give.After analyzing the official responsibility and assessment mechanism,administrative system's influence on the independence of state audit,the following moves which can enhance the independence are: the funds of audit bureau separated in two ways according to different kinds of audit projects,start cross-audit projects,and establish the committee of audit in provincial level audit offices.