An Empirical Study On The Supervision Effectiveness Of Audit Institutions At The Grass-roots Level

In recent years,with the continuous promotion of anti-corruption wave in China,the state audit institutions,as the internal supervision organs of administrative institutions,perform supervisory functions and powers on the administrative system,and play an important supervisory role in the anti-corruption process as well as the public security organs.At present,the party and the government efforts to implement the reform of the audit system,in 2015,the general office of the central Committee and the general office of the state Council issued the " on the improvement of the audit system on a number of major issues of the framework opinion" document,in the opinion of the central proposed " to implement the audit coverage,strengthen the leadership of the audit institutions at a higher level to the audit institutions at a lower level,to explore the local audit institutions below the provincial level property management reform program,promote the construction of audit professionalism".At the same time,the corresponding supporting the introduction of the " provincial local audit institutions under the unified management of property pilot scheme" file.The introduction of the above two documents opened the prelude of the audit system reform,the audit system reform is still in the exploration and pilot stage,with the in-depth exploration and development of audit system reform,the reform is just around the corner.Based on the current government will implement the audit system reform and the administrative authorities advocated anti-corruption background,taking a county audit bureau as an example,based on the grass-roots audit institutions,follow the "problem-analysis-problem-solving" way of thinking,using empirical research and theoretical research method,the author of this paper.In this paper,a county audit bureau in recent years,the actual implementation of the audit project as an example for analysis and research,summed up the grass-roots audit institutions to play the supervisory function of the status quo and common problems-that is,the grass-roots audit institutions should have the supervisory function is difficult to effectively play,then this paper analyzes the causes of the problem,and finally put forward relevant suggestions and improvement measures.This paper puts forward the view of expanding the supervision function of audit institutions,that is,expanding the current audit supervision function from the traditional financial and financial aspects of economic supervision to the evaluation and supervision of policy audit.At the sametime,in the outgoing audit of cadres,will focus on the audit of the cadres during the policy implementation,and the audit report and the results linked to the year-end assessment of cadres,increase the intensity of audit supervision,better play the role of internal supervision of the audit.The first chapter of this paper is the introduction,which briefly describes the research background,the significance of the topic,the research status and research methods in China.The second chapter mainly expounds the theoretical basis of expanding the scope of audit and the definition of audit concept,and gives a basic overview of the latest audit law.This paper mainly uses the theory of public policy evaluation to discuss,at the same time,the relevant theoretical knowledge of audit function is expounded and discussed.The third chapter is the case analysis of a county audit bureau two real audit projects.This paper expounds the present situation of the supervision efficiency of the audit institutions at the grass-roots level from two aspects of the positive and the insufficient.The fourth chapter is to introduce the problems and reasons of the audit supervision efficiency of the audit institutions at the grass-roots level.this chapter points out the problems of the audit efficiency of the audit institutions at the grass-roots level at present,and analyzes the causes of this phenomenon.this paper analyzes the five reasons,respectively,is too narrow audit scope;The means and methods of auditing are backward;Poor audit independence;Lack of highly educated professional auditors.The fifth chapter is to put forward some suggestions and countermeasures for the problems existing in the supervision efficiency of audit institutions at the grass-roots level,and put forward the view that the audit function needs to be extended from economic supervision to policy supervision.Finally,the conclusion summarizes the shortcomings and deficiencies in this study,and looks forward to the future research direction.