Research On National Auditing Of Public Emergencies

Public emergencies often have a great impact on the society and the public,and now they are getting more and more attention from the government and the public.In the process of dealing with public emergencies,public funds and resources are bound to be used.How to ensure the reasonable and safe use of public funds and resources,and how to improve their use efficiency to better respond to public emergencies,is one of the important work of the national audit department.The practice shows that national audit plays an increasingly important role in the process of coping with public emergencies.With the deepening of public emergency audit,many problems that need to be clarified and solved begin to appear.For example,the implementation mechanism and theoretical basis of national audit in response to public emergencies,the role of national audit in response to public emergencies,the problems and obstacles encountered,and how to solve these problems and obstacles,etc.Therefore,it is of theoretical and practical significance to organize and carry out the research on the national audit of public emergencies.This paper mainly adopts the research methods of induction and summary and case analysis,and takes the COVID-19 prevention and control audit as an example to study the difficulties in the national audit of public emergencies in China.This paper starts with the meaning and characteristics of public emergencies,then elaborates the relevant concepts and theoretical basis of state audit of public emergencies,and then analyzes the basis and implementation mechanism of state audit intervention in response to public emergencies from a theoretical perspective.Then,based on practice,a comprehensive analysis was made on the audit of COVID-19 prevention and control,and a summary and analysis was made on the achievements and dilemmas achieved by the previous national audit of public emergencies in China.Through the research,it is found that China's national audit has formed the whole-process tracking audit mode of Chinese style in the process of dealing with public emergencies,and created the systematic audit thinking of "four unification,one chess game".But at the same time,in the process of dealing with public emergencies,audit institutions have also encountered some problems,such as lack of independence,lack of normative audit plan and audit implementation guide,low degree of audit informatization,uneven quality of auditors,single audit announcement mode and so on.Finally,in view of the problems encountered in the national audit of public emergencies in China in the study,the following optimization countermeasures are proposed: The first is to improve relevant laws and regulations;the second is to deepen the reform of the audit management system;the third is to formulate standardized audit contingency plans and implementation guidelines for public emergencies;the fourth is to build an audit information system platform;the fifth is to carry out accountability audit for dereliction of duty of leading cadres;the sixth is to carry out special training for public emergencies audit.This paper hopes that this study can enrich the literature content of public emergency audit in China,and provide some help and reference for the improvement of the national audit system of public emergency and the promotion of the practical level of China.