Research On The Problem And Evaluation Of Government Audit Professionalism

Government audit is a department who was given the constitutional power to function supervision.It is part of national system,assist the country's governings.Since China's reforming and opening up,the domestic economy has resulted with rapid development,science and technology has leaped.But the government auditing model is not suit for this.Mode of Civil service management system can't satisfy the requirement of the state for the glowing auditing business.In other words,they need to reform to correspond to the growing economy.The professionalism of the government audit is in need of legalization,institutionalization,standardization.They are also the important content of the reform of the government audit.We can draw lessons from the successful experience of Western developed countries,the judge,the CPA,the way they become so professional.Since the 20 th century the theoretical research on government auditing professionalism has been blooming.While government audit professionalism is the basic requirement of the auditing work,the basic way of improving the capacity of government audit,and the objective demand of realizing a complete coverage of the government audit,also up to the international experience,as well as maintaining the audit independence.Experts on government auditing proposed many related Suggestions,like system construction,staffing,industry management and so on.Case study of this article starting from the present situation of Z provincial government audit team.It seems superficial because they cut into the research from one tiny point.But we mean to show a shallow layer.And then broaden the point to a line.We take the example of Z provincial government audit.Using kultgen's professional theory,we analysis evaluation of government audit professionalization with three-layer indicators.Running environment,human resource management,industry's internal management,they are three aspects of decomposition.Based on the questionnaire data of Z Provincial government audit,we design professionalism evaluation system.Using the analytic hierarchy process(ahp),evaluation index is71%.According to the quantitative and qualitative correspondence tables,Z is resulted in the beginning of the mature professional level.This is a process from qualitativeness to quantitativeness,and then qualitative judgment.It's scientific,rigorous and persuasive.Finally,we rise to propose the problems existing in the process of our government audit professionalization and Suggestions.The government audit professionalization construction can improve the efficiency of the audit,improve audit quality,optimize the allocation of resources.We have already layed a solid foundation of government audit Professionalism.But never can we say it's the mature or perfect stage.Still have we a long way.Looking forward to the future,we need to strengthen the independence of the audit,set industry standard and professional rules.To reform the current government audit recruiting,to establish auditing profession admittance,occupational mobility,promotion,and withdrawal policy,to use the auditing talent pool management government audit talents will work.To encourage the set up of a social group,helps organize and manage the audit.