A Study On The Path Of Full Coverage Of National Auditing

The eighteen party put forward the concept of China's new economy,which shows that our country is in the special stage of the "superposition of the three".China's economic growth has entered a growth in the schedule change.This makes the government function more widely,state-owned enterprises affect the economic development is more apparent,economic activity is more perplexing,national audit not only control to prevent illegal matters and corruption waste behavior,but also guide to seek new strategic objectives and better development ideas,and ultimately improve the performance of national governance.In addition,auditing supervision is incorporated into the national governance system in the Fourth Plenary Session of the 18 th Central Committee of the Communist Party of China,proposing the auditing supervision to achieve the "full coverage",so that cooperate with the macro-control policies and reform measures under the new economic normal.These policies put forward new requirements to improve the quality of national audit,expand the scope of audit supervision and change the functions of the national audit.In this paper,according to the logic of ideas of the basic theory-Experience-content construction-Reference-the current situation analysis-the plight and causes-the realization of the path.The comprehensive use of various research methods,such as literature research method,comparative research method,from the perspective of national governance perspective,The paper is based on the related theories of national audit and national governance and three audit mode analysis,Including the legislative audit,judicial audit and independent auditing.A key part of this paper is to construct the full coverage of the national audit content,through the analysis of relevant literature and government documents,summed up the eight features full coverage of the audit.Through the close relationship between the full coverage of the audit characteristics and content,the paper complete the construction of the audit coverage of the content.The content of the country full coverage of the audit including the audit environment,audit resource management and audit business control and audit results.And in the content within the framework to discuss the current implementation difficulties and reasons of full coverage of the audit,on the basis of an antidote against the disease,explore the path to achieve full coverage of the optimization of national audit.The innovation of this paper is to systematically sort out the existing research results,integrate the previous achievements,combining with the theoretical analysis,experience and understanding of the policy to construct the audit full coverage of the content framework.According to the full coverage of the audit content,the paper analyses the plight and causes to propose the path of audit full coverage.Compared to the full coverage of existing research results the pace are more comprehensive and complete.In fact,this paper can rich government audit theory and the research of national audit and national governance relationship,setting the foundation for further research on foundation of government audit.in addition,the paper can guide the reform of national audit,so that the national audit system to adapt to China's economic and social development of the status quo better.