Research On The Problems And Countermeasure Of Implementation Of Auditing Full Coverage In Yongchun County

As the strategic goal of the state to audit institutions in the new era,the full coverage of audit is in need of the development of audit work,and also ushered national audit development for China.After the 18 th National Congress of the Communist Party of China,China's national audit turn to the direction of full coverage,which put forward higher requirements for audit institutions to promote full coverage,that is,to guarantee and support the improvement of people's livelihood,comprehensively deepen reform,promote healthy economic development,and improve the level of national governance.After the 19 th National Congress of the Communist Party of China,the central,provincial,municipal and county audit committees have been set up step by step.Audit supervision has entered a new era of full coverage.Audit functions have been optimized to further promote the modernization of national governance.The role of national audit is becoming more and more important.At present,the implementation of full coverage of audit in China has achieved remarkable results but not enough.The overall coverage of audit is not high,especially in the basic-level auditing agencies,the audit environment is relatively complex,the contradiction between the audit task and the lack of auditors,the low efficiency of audit is prominent,there are still many problems in the work of full coverage of audit,the supervision effect has not reached the requirements of full coverage of audit,and the implementation of full coverage of audit is not yet achieved There is more and more pressure to implement the goal of full coverage of audit,and there is still a big gap to achieve the goal.Based on the policy of audit coverage issued by the state in recent years,the existing literature at home and abroad is reviewed,this paper using the new public management theory,immune system theory,national governance theory are used to sort out and summarize,and the literature research method,participatory observation method and comparative research method are used to carry out research,and the research significance,research content and research of this paper are put forwardIdeas,research methods and innovations.This paper sums up and analyzes the current situation,experience and practice,and specific data and data of typical achievements of the audit in Yongchun County,and concludes that due to the heavy audit task,insufficient audit force,insufficient audit execution,low audit efficiency,insufficient audit rectification and inspection,and inadequate application of audit results,there are still blind audit objects and contents in the audit of the full coverage In order to achieve the goal of full audit coverage in Yongchun County,three countermeasures are put forward: scientific overall audit,optimization of audit organization and technical methods,and strengthening the use of audit results.The purpose of this paper is to provide some reference opinions for the basic-level auditing agencies to promote the full coverage of audit work,to arouse the resonance and thinking of relevant units and personnel,to jointly promote the solution of practical problems in practical work,to strengthen the construction of party conduct and clean government,to promote the smooth flow of government orders,and to improve the level of government governance.