Research On Difficulties And Countermeasures Of Full Audit Coverage In X City

As an important part of the national governance system,national audit has experienced nearly 40 years of development.From the original unknown to today’s society,the economic supervision of the government’s performance of duties in the process of national economic development plays an irreplaceable role,and has been paid more and more attention by the Party Central Committee and the State Council.The Third Plenary Session of the 18 th CPC Central Committee proposed to continuously strengthen audit supervision.In October 2014,Premier Li Keqiang first mentioned the new concept of full audit coverage at the 26 th executive meeting of the State Council,and then issued a series of documents,which increasingly highlighted the importance of strengthening audit work,especially broadening the scope,width and depth of audit.The implementation of full audit coverage is an irresistible trend in the national government audit work.As a hot issue at present,most researchers and those engaged in audit work have discussed the full coverage of government audit in combination with the current reality,and put forward the countermeasures to implement the full coverage of audit.In reality,the government audit departments,especially the grass-roots audit departments at the prefecture and municipal level,have encountered problems such as obstacles in system and mechanism,insufficient audit resources and improvement of information technology means in the process of implementing full audit coverage.How to overcome the above problems and innovate solutions is a difficult problem faced by the local and municipal audit institutions.Under this background,this paper will take the audit of X city as the key research object,point to face,Under the current situation,this paper analyzes the technical measures,problems faced by the working face and their deep-seated reasons taken by the prefecture and municipal audit institutions in promoting the full audit coverage,so as to provide individual ideas and samples for the prefecture and municipal audit institutions on how to realize the full audit coverage.The first part of this paper summarizes the research results at home and abroad,defines the ideas and innovation of this research,explains several core concepts involved in this paper,such as government audit and audit full coverage,as well as the theoretical basis supporting this paper,so as to pave the way for the following discussion.The second part mainly uses examples to analyze.Taking the work practice of X city audit bureau where the author works as an example,it introduces the basic situation of X city audit bureau and the implementation status of full audit coverage;Clarify the difficulties and problems faced by the audit bureau of X city during the promotion of full coverage work,and analyze the causes and composition of relevant problems.Finally,aiming at the shortcomings mentioned above,this paper puts forward operable suggestions.The third part is a summary of this paper.