Research On The Existing Problems And Countermeasures Of Local Government Audit

In recent years,with the continuous development of social economy and the changing of political environment,the role of government audit in government supervision and governance system has become increasingly important.As an important part of the national audit system,local audit institutions play a vital role in the whole national audit system.However,there are some problems in local government auditing,such as weak independence,poor comprehensive quality of auditors and weak auditing function which are highly valued by the state and local government and also extensively attracted by the society.If the appeal problem cannot be solved timely and effectively,it will certainly affect the construction of the whole national audit system,and then the whole socialist modernization construction would be affected too.Therefore,it is necessary to strengthen the discussion and research on the existing problems of local government audit institutions in China,and provide effective countermeasures and suggestions for relevant departments to solve these problems.In view of the above situation,based on the full understanding abroad auditing situation,summing up the audit under the premise of characteristics and drawing lessons from foreign experience in auditing,literature analysis,interview method,comparative study and empirical analysis method are used in this paper.On the basis of the actual situation in Quanzhou municipal government audit institution,we tease out a series of problems on the institution building of local auditing department.According to the causes of the problems,this paper proposes a series of measures,such as improving the guarantee of government audit,strengthening the independence of audit institutions,and improving the coordination mechanism of audit supervision subjects,so as to effectively improve the efficiency of local government audit and guarantee the healthy and sustainable development of administrative institutions,so as to adapt to the new requirements for audit in the new era.