Research On The Mechanisms Of National Audit Full Coverage In China Under The Support Of Audit Information

National audit full coverage is not only the requirement of full implementation for auditing organs,but also the inevitable choice for the modernization of national governance.However,with the continuous transformation of the goal of national governance,the task of national audit is becoming more and more aggravated,and in the meantime the problem of insufficient audit power is also exposed gradually.How to resolve the contradiction between them effectively and realize the comprehensive supervision has become the realistic problem faced by audit organs,while the application of information technology provides an effective means to it.In the specific implementation process,the establishment of the national audit full coverage's management organization is the basis,the construction of the national information database is the primary link,and the guarantee of corresponding working mechanism is the key to success.At present,lots of scholars at home and abroad have conducted some relevant researches on national audit informatization,national audit full coverage and national audit full coverage under the support of audit information.Furthermore,most topic researches are centered on the path of national audit full coverage in aspects of audit resources,audit techniques,auditors,laws and regulations,and so on,while less systematic studies are about the national audit full coverage's management organization and the national information database under the support of audit information.Beside most of them are based on theoretical analysis,yet the study on the combination of comparative research and questionnaire investigation is relative blank.So by using the method of informatization,focusing on the construction of the national audit full coverage's management organization and the national information database,being assisted by some safeguards,and learning the successful experience of national audit full coverage at home and abroad and the results of the questionnaire investigation,the article understands the status quo of national audit full coverage in China,and then builds a theoretical framework of the mechanisms of national audit full coverage in China under the support of audit information.This framework could not noly enrich the theoretical results,but also provide theoretical guidance for the successful implementation of national audit full coverage,and offer advice on the modernization of national governance.For the construction of the mechanisms of national audit full coverage in China under the support of audit information,firstly,this article systematically studies some basic theories of national audit full coverage under the support of audit information,which includes a series of concepts relating to it,the theoretical elements that contains operation environment,operation target and core content,and the theoretical basics of the theories of separation of powers,public fiduciary responsibility and state governance.Secondly,based on the successful experience of audit information construction in national audit full coverage in foreign countries and national audit full coverage in China,this article expands the idea of building the mechanisms of national audit full coverage under the support of audit information.Thirdly,we use the method of questionnaire to investigate audit institutions in Shandong Province,so as to understand the current situation and future expectation of national audit full coverage.Finally,we build two mechanisms.Among them,the first is the operation mechanism of national audit full coverage which is composed of the national audit full coverage's management organization and the national information database,while the second is the guarantee mechanism of national audit full coverage that consists of work organization,legal system and personnel quality.These two major mechanisms coordinate with each other to form the complete mechanisms of national audit full coverage in China under the support of audit information.The innovation of this paper are as follows: On the one hand,by using the method of informatization,focusing on the construction of the national audit full coverage's management organization and the national information database,and being assisting by some safeguards,we set up the mechanisms of national audit full coverage in China under the support of audit information,and according to the mechanisms,formed a systematic results,which is a kind of innovation in research content.On the other hand,we adopt the method of comparative research to compare and analyze the experience of national audit full coverage at home and abroad,and then summarize the experience that can be used for reference.Moreover by using the method of questionnaire investigation,we obtain an authenticity description of the current situation of the auditing organs' audit full coverage to ensure the consistency between the theory and practice of the mechanisms of national audit full coverage.As for research method,the combination of comparative research and questionnaire investigation is a kind of innovation.