Study On Exercising The Audit Supervision Power Independently

Our country's 1982 Constitution made rules to regulate national audit for the first time,‘The audit institutions independently exercise the audit supervision power,not subject to interference by other administrative organs,social groups and individuals.'This provision gives the audit institutions independent constitutional status.However,since the implementation of Constitution,the audit supervision power has not been given full attention,and even be thought of useless.Chinese scholars generally believe that the administrative audit mode has restricted the independence of the audit institutions,and advocate audit system reform.We should combine the function orientation of national audit and the operation of the audit power under the socialist system with Chinese characteristics,and think calmly how we could guarantee the independent operation of the auditing power.Judging from the production,organization and functions of the audit institutions,Chineseaudit institutions are the financial supervision departments of the government,both independent and affiliated.Judging from the audit regulations of the major countries in the world,we can find the relevant clauses are very strict.Emphasize the independence of the status of the auditing organ,or emphasize the independence of the audit organ in exercising its functions and powers,or directly indicate that the supreme audit institution is independent.In order to distinguish between public audit and internal audit,either to respect the constitutional text,weshould use the concept of ‘Independence of the Audit Power' in this text.Through the text investigation of International Organization of Supreme Audit Institutions(INTOSAI)and other countries' audit laws,we can extract the following three standards to measure the independence of the audit supervision power: Institutional Independence,Financial Independence and Personal Independence,Audit Processing independence.To study whether an operation of power is independent or not,we should firstly fully study on the mechanism of legal guarantee,includingthe foundation of power structureand the system and mechanism security.From the perspective of the party's leadership,oversight of People's Congress,the administrative organization's leadership and the superior organization's leadership,we can analyze the political environment in which the audit power is located.From the perspective of the safeguard mechanism of power operation,we can recognize the system environment in which audit power is located.From the true auditing case,we can see that the support of the party and government organs directly affects the effectiveness of audit supervision.At present,the audit power operating environment is favorable,but the subsidiary attribute to the administrative organization and the inadequate supervision from the superior organization constitute the institutional obstacle to the independent operation of the audit power.The operation of the audit supervision power will encounter specific obstacles such as administrative intervention,limited audit authority,lack of audit resources,and failure cooperation with the audited organization.National audit,as an important political system in China,any innovation would affect the allocation of the audit supervision power and the balance of FaQuan.The audit reform must follow the basic principles such as structural-functionalism,the balance of power and the maintenance of fiscal policy sustainability.The current administrative audit mode can embody superiority of the socialist system with Chinese characteristics,and the close combination of audit work with economic work guarantee national audit could serve local economic development.Therefore,the current audit system reform should be based on the premise of not changing theaffiliation of the audit.By strengthening the superior leadership and supervision,optimizing the allocation of audit power,exploring the unified leadership of people and property,and improving the People's Congress supervision over the audit report,we can guarantee the audit organ exercising the audit supervision power independently.