Research On China's Government Auditing Professional System

Government audit is closely related to state governance,the development of state governance and government audit will surely bring about the professionalization of government audit.The professionalization of government audit will further promote the development of government audit and promote good governance in the country.At present,although our country's professionalization of auditing has made some achievements,its progress has not been obvious enough.And our country's professionalization of auditing is still in its infancy.There are also many problems,especially in the localization of the government audit profession,the choice of modes,the path design and other aspects of the lack of systematic thinking.Based on the successful experience of professionalism in foreign countries and other industries and the analysis of the questionnaire,based on the understanding of the status quo of government audit professionalism in our country,this paper constructs the system of government audit professionalism,and enriches the theoretical achievements of government audit profession,and provides practical guidance for promoting and carrying out government audit professionalization.This article first defines the relevant concepts of government audit professionalism,and elaborate the theory of government audit profession from four aspects: operatingenvironment,operating mode,overall goal and core content elements,and analyse the theoretical basis of the government audit professionalism system relies on from the bureaucracy theory and strategic human resource management model.Then we should draw lessons from the United States,France,Germany and the successful experience of the professionalization of judges and occupational qualification management of the accounting profession,and expand the thinking of the construction of government audit professionalization system.At the same time,a questionnaire survey method was used to collect data for national auditors in Shandong province and to describe the current status and problems of government audit professionalization through data analysis.Finally,the government audit professionalization mechanism consisting of professional admittance,vocational training,professional examination and job exit is constructed and the government audit professionalization protection is constituted by legal protection,supervision mechanism,safety guarantee,power guarantee and organizational guarantee mechanism.The two major mechanisms cooperate with each other to form the government audit professional system in our country.The innovative point of this paper is as follows: this paper regards the basic theory of government audit professional as the starting point,and access to auditing professional experience and data through questionnaire and comparative research,it bases on which to build a government audit professional system including operational mechanisms and safeguard mechanisms,and forms a government audit of the systematic theoretical results,which is an innovation in the content of the study.Innovations in research content and research methods are used.