|其它题名: ||A study on the auditing system of the People's Republic of China : the example of the national audit office|
|作者: ||王世欽;Wang, Shih-chin|
|关键词: ||審計、政府審計、國家最高監察系統、獨立行使職權、審計制度、;Audit, Government Audit, National Highest Supervision System, Exercising Powers Independently, Auditing System, International Audit, Governance of State|
|上传时间: ||2010-01-10 23:35:03 (UTC+8)|
Along with the fast development of democracy in the world, people’s request for a clean, justice and transparent government administration has become a universal value in our society nowadays. It becomes the common knowledge and practice for modern democratic countries that the audit authority is entrusted by the people to supervise government finance and disclose its audit reports to the public. The writer was lucky to participate in government auditing work, strongly realizing that the audit is greatly related to people’s welfare. Since the organs supervised by the auditing system including widely from the Presidential Office to local governments and legislatures, etc., the Constitution provides the national audit office a certain status and designs the office under the nation’s highest supervision organ so as to carry its duties totally independently. This is incomparable to other administrative supervision agencies.
On opposite side of the Strait, China also has focused on the importance of the audit to state governance and set up its auditing institution twenty years ago. Besides, China keeps in learning foreign experiences and practices of auditing and continuously follows the international concepts to improve and promote effectiveness of audit gradually. These developments and changes are valuable for us to study further on the functions and directions of the auditing system and also the influences upon China’s future democracy.
This Study started with methods of historical research and institutional research, followed by looking into time and space of the history, and attempted to find out the origins of establishing China’s audit institution. It also studied the developments of auditing system in each period to learn more about the organization, structure and development of the system.
Since its participation in the International Organization of Supreme Audit Institutions (INTOSAI), China contacted new audit concepts, and this promoted itself to consider establishing a modern auditing system. However, restricted by the present scheme of the state, the audit office is difficult to fulfill its functions adequately. These phenomena were analyzed and compared in the Study, and they also became the discussion directions of the Study. Furthermore, the Study indicated that the developments of audit are widely accepted by the public in such a particular political and cultural environment in China. People expect the audit office to improve existing maladministration of the government and disclose the audit reports to the public. This complies with the principle of modern auditing system as a service for the public. The Study found that China government started to change concepts and gradually transferred functions of the government from management into service-oriented. This is the first step for China to reflect its democracy, and it is worth to be observed and studied in the future continuously. The last chapter mentioned that China’s auditing system did not proceed smoothly without a hitch. Due to the interacted problems in structures, legal systems and transparencies, the National Audit Office needs to face and resolve some difficult problems. In particular, corruptions in China are complicated and hard to deal with. It is the most challengeable and difficult issues examined toughly by the auditors. The research findings and recommendations were introduced finally as feedbacks from the Study.