The Research On Synergistic Use Of Covernment Audit Results

In recent years,the ineffective use of economic responsibility audit results has become a widespread social concern,which greatly damaged the credibility and authority of government audit.The use of economic responsibility audit results directly affects the service function of government audit to the national economic construction and supervision and management of leading cadres.In 2014,the joint meeting of the Central Economic Responsibility Audit jointly issued the Detailed Rules for the Implementation of the Financial Responsibility Audit Provisions of the Leading Cadres and State-Owned Enterprises(hereafter referred to as the "Regulations").The "Regulations" clearly defines each department's responsibility in using audit results to establish a benign interaction mechanism,which can promote the coordination and cooperation of departments in using audit results.At present,there are existing collaborative uses of audit results in practice,but these are usually a kind of subconscious coordination and cooperation.There is no perfect institutional system of collaborative use of economic responsibility audit results to regulate the use of various audit results.This paper attempts to construct a set of institutional framework for the collaborative use of economic responsibility audit results.First of all,by analyzing the current situation of the use of economic responsibility audit results in recent years,this paper summarized four problems of audit results use from the aspects of audit results production,communication and utilization mechanism,etc,and analyzed the causes which contributed to the problems above.Then,based on the current situation and the analysis of problems,this paper sets up a institutional framework of collaborative use of economic responsibility audit results.This institutional framework mainly includes five aspects: first,the goal of collaborative use of economic responsibility audit results,that is,to maximize the utilization of audit results;second,the preparation of economic responsibility audit results,which includes identification of collaborative opportunities,analysis of identification conditions,determination of coordination subjects and choice of collaborative approaches;third,the implementation of the collaborative use of economic responsibility audit results,which includes the audit authority submits the audit results and governance of the main use of the audit results;fourth,the establishment of collaborative use of feedback mechanism,fully playing the leading group' two-way function;fifth,the results of the establishment of the use of assessment mechanism,with the assessment of the way to fully mobilize the use of the main body of the initiative.Subsequently,this paper analyses a real audit case by using above institutional framework.Finally,in view of the shortcomings of the case and the current situation of the use of our country's economic responsibility audit results,this paper puts forwards thorough suggestions.This paper aims to construct the synergistic system framework,effectively solving the problems of ineffective use of audit results,improve the efficiency of the application,improving the use of audit results in China,so as to promote the government audit's function of serving national governance.