| The 1982 Constitution provided the basic design for China’s governmental audit and supervision system,and the dual-headed leadership system of audit institutions has played an important role in ensuring the smooth and healthy development of China’s socialist market economy.However,with the development of the times,it can no longer adapt to the current political and economic environment.The 19th Party Congress proposed to strengthen the leadership of the Party Central Committee over the audit work,form a central audit committee,and build a centralised,unified,comprehensive,authoritative and efficient audit supervision system,which is a new requirement and mission for the reform of China’s audit management system,and the leadership system of China’s local audit bodies should be continuously improved according to the requirements of the reform of the audit management system,in line with the current changes in the country’s economic and governance environment.This paper uses literature research,comparative research and interviews to examine the new requirements of the 19th National Congress on the reform of the government audit management system,namely "safeguarding the authority and centralised leadership of the Party Central Committee","building an authoritative and efficient audit supervision system" and "serving economic development with high quality".The study takes the background of "serving economic development with high quality" and "regulating the operation of power",and proves at the theoretical level that the reform of the leadership system of local audit institutions is imperative,and that the vertical management of audit institutions below the provincial level can effectively improve the audit efficiency of audit institutions and is more suitable for China’s current It has the advantages of being free from the influence of local governments and lower reform costs.This paper summarises the problems of the current dual leadership system in terms of personnel management and disclosure of audit results,and makes recommendations to improve the audit law and regulation system and to build a high-quality professional audit cadre,and concludes that the vertical management of sub-provincial audit institutions can be promoted from a practical perspective.Based on the theoretical and practical analysis,this paper proposes that the vertical management leadership system of sub-provincial audit institutions is feasible and that this reform model can be adopted at present and in the future period. |
