Study On Management System Reform Of Local Auditing Offices Below The Provincial Level

The Constitution of the People's Republic of China promulgated in 1982 made a basic design for the supervision system of Chinese government auditing,the dual leadership auditing system has played an important role in ensuring the stable and healthy development of China's socialist market economy,however,according to the current situation of China's new economic development,the local auditing office management system is not fully adapted to the current new economic situation.The 19th National Congress of the Communist Party of China proposed to form a central auditing committee,strengthen the leadership of the Party Central Committee in audit work,and establish a centralized,unified,comprehensively covered,authoritative and efficient audit supervision system.The reform of China's government auditing management system is new requirement and new mission for China's auditing system reform in response to the changes of economic environment and governant environment.The paper analyzes,summarizes and evaluates the reform of the human,finance and materials management system of local auditing offices below the provincial level by adopting literature analysis,compare analysis,experience summarization,questionnaire survey and other methods,with the management system of local auditing offices below the provincial level as the research object,the new requirements proposed by the 19th National Congress of the Communist Party of China on the reform of the government auditing system of"maintaining authority of the Party Central Committee and centralizing unified leadership'","establishing authoritative efficient auditing supervision system”,"serving economic development with high quality" and "standardizing power operation" as the standard,learns the vertical reform practical experience from China's tax administration,industry and commerce administration and land administration departments,combines statistical analysis of the actual questionnaires on China's auditing system reform,under the centralized and unified leadership of the Central Auditing Committee and the National Auditing Office,to put forward the conclusion that the local auditing offices below the provincial level implement the system reform with the unified management at the provincial level and the vertical management below the city level.In view of the reform from rationally planning vertical system design and establishing internal and external supervision system of audit offices,the paper proposes to establish a centralized,unified,authoritative and efficient system of the law enforcement supervision for auditing system,tries to specifically design the vertical system in local auditing offices in the aspects of "setting up the city three-level audit committee to strengthen the Party's leadership on audit work","adopting the vertical management mode below the city level to enhance the leadership of the higher-level auditing office","withdrawing auditor configuration management authority to strengthen unified management of provincial office","establishing legal support funding sources to consolidate the audit funding system guarantee" and "coordinating audit business plan by province auditing office to promote the audit full coverage process",and specifically analyzes the advantages of the China's implementation of provincial-level unified management and the vertical management of local auditing offices below the city level in the aspects of "centralizing unified management to strengthen the Party's leadership on audit work","integrating auditing system resources at all levels to advance the auditing full coverage process" and "improving auditing overall efficiency to establish authoritative efficient supervision system".