Research On The Full Coverage Of Anshan Government Audit

Government audit is an important part of national governance,and the full coverage of government audit supervision is the specific requirement of China’s political construction,which is of great significance to promote the rule of the party,the country and the modernization of the national governance system.With the continuous advancement of the work of the Party and the government,the implementation of full audit coverage by audit institutions is not only a new era requirement of the Party and the State for audit institutions,but also a necessary way to promote the construction of audit governance system and enhance audit governance capacity.However,in practice,the realization of the full coverage of audit supervision is affected by various factors,especially for audit institutions at the provincial level,it is difficult to realize the full coverage of audit independently.Based on the theories of state governance and inter-governmental relations,this paper studies the audit coverage of audit institutions in Anshan,using the methods of literature analysis,investigation and research,and comparative analysis,make recommendations to promote full coverage of local audits.Starting from the concept of audit full coverage,this paper makes an in-depth analysis of audit full coverage from two different perspectives of its objectives and scope.Then it analyzes the situation of Anshan audit full coverage,and summarizes the problems existing in the process of Anshan audit bureau’s implementation of audit full coverage,such as low degree of audit full coverage refinement,great difficulty in promoting audit full coverage,insufficient audit full coverage resources,and relatively backward audit technical means.And based on the analysis results,it is clear that the main reasons for the problems are imperfect policies and regulations,limited audit independence,lag in the construction of audit team,and lack of innovation in audit methods.Finally,in view of the problems and reasons of Anshan Audit Bureau,this paper puts forward that priority should be given to strengthening the construction of relevant laws,regulations and policies,based on the reform of the management system of audit institutions,focusing on strengthening the full coverage of audit,and taking improving the level of full coverage of audit as the guarantee,so as to promote the full coverage of audit in Anshan Audit Bureau under the background of the new era of national governance audit,And then provide full coverage reference for municipal audit institutions.