Path Analysis Of National Audit Participating In National Governance

National audit is an important part of national governance and the front line of implementing and supervising national policies.Most scholars generally believe that the emergence of state audit originates from the theory of public trusteeship,and that state audit is the supervision of the performance of public trusteeship responsibility.With the deepening of the economic system reform,its work functions are constantly expanding.Under the new situation,national governance has put forward new requirements and responsibilities for national audit.The new functions of state audit based on the theory of immune system are highly in line with the overall requirements of the modernization of state governance and become the inevitable choice of state governance model.This paper reviews the research results on the participation of national auditing in national governance at home and abroad.Before the theory of "immune system" was put forward by Auditor Liu Jiayi,most scholars studied the supervisory function of national auditing and put forward the theory of "immune system".After that,people began to focus on the immune prevention function of national auditing,but seldom discussed how to use various expanded functions to seek the country.The effective breakthrough of household auditing participation in national governance.Starting from the relationship between national governance and national auditing,this paper puts forward new requirements for national auditing in the process of development guided by the goal of national governance,and guides the path choice of national auditing participating in national governance based on the theory of "immune system".Starting from the theory of "immune system",this paper aims to build a national governance system and enhance the ability of national governance,and promote the modernization of national governance,giving new value to traditional auditing.This paper puts forward the following five aspects: organization system,system,operation system,evaluation system and guarantee system,to give full play to the functions of supervision,inspection,evaluation and construction of national audit,to explore effective ways to improve the national governance system,and to give full play to the preventive,revealing and resisting functions of national audit under the theory of immune system in order to promote the realization of national governance capacity.Substitution.This paper holds that,in the face of the new situation of social pluralism,we should enhance the status of national audit in national governance,expand its extended functions,especially its construction functions,analyze its positive impact on the process of national governance,and then put forward corresponding policy recommendations,so as to truly play the role of the "immune system".