Master (Beijing 100830).
First, the origin of the problem The deepening of the nature of the state audit The understanding of things, phenomena, processes, etc., is from the phenomenon to the essence, from the deeper essence to the deeper infinite process of deeper essence. 1 The understanding of the nature of national auditing is also deepening with the development of national auditing and its responsibility and role in economic and social development. In this process, a variety of judgments and opinions have been formed. Generally speaking, it can be summarized into three viewpoints: First, audit originates from accounting, is an activity to check accounting books and supervise accounting behavior; second, national audit is democratic and rule of law. The third is that the national audit arises from the relationship between the ownership and management rights and the management rights. It is an economy that evaluates and confirms whether the entrusted operators and managers have fulfilled their economic responsibilities. Supervise activities, or supervise the control mechanisms that guarantee the fulfillment of fiduciary duties.
The above different understandings about the nature of auditing are made in different contexts and from different perspectives and levels. See Lenin's monographs on dialectical materialism and historical materialism, Beijing: People's Publishing House, 2009, p. 140.
The understanding and judgment were consistent with the economic and social development requirements and the audit work at that time, and had had a positive impact on the theory and practice of the state audit. However, with the development of the situation and the deepening of people's understanding, these views need to be further enriched and developed. Auditing is the view of auditing. It is the understanding of the nature of auditing from the perspective of auditing behavior and specific auditing objects. It cannot cover new developments in auditing practice, such as resource and environmental auditing, economic responsibility auditing, financial auditing, financial auditing, and investment auditing. In the information system audit, the content of the audit far exceeds the scope of checking the accounting books. The view that national audit is the product of democratic rule of law reflects the characteristics of modern state auditing, but it cannot completely solve the origin of national audit. For example, Chinese audit originated in the Western Zhou Dynasty. At that time, there was no democratic rule of law in the true sense. Auditing arises from the view of fiduciary responsibility, which is true for social auditing, but it cannot fully explain the positioning and function of national auditing in the national political system: first, national auditing and other public institutions that are important targets for their supervision, It is an integral part of the national political system and shares the responsibility of rational allocation and effective use of the country's public resources. It is only a division of labor and tasks, not a third party other than the principal and the trustee. Secondly, auditing is an important means of national auditing, but the content of national auditing is not limited to the use of funds management and asset management, but covers the healthy operation and development of the economy and society, as well as the broad scope of state and political security; National auditing not only needs to check for errors and corrections, but also pay attention to and reveal problems in system and mechanism, and promote the improvement of the system.
It can be seen from the previous analysis that the understanding of the nature of the state audit is a gradual process, but the most fundamental point is that we must constantly and timely grasp the pulse of the times, and strive to reveal the law of formation behind social phenomena in order to maintain the state audit. Vitality and creativity. As Engels said, "The theoretical thinking of each era, including the theoretical thinking of our time, is a product of history. It has completely different forms in different eras and has completely different content." At present, in order to cope with the series of challenges such as economic globalization, scientific and technological informationization and diversification of public needs, all countries in the world will improve national governance and achieve good governance of the country as an important way to seize opportunities and meet challenges. In this situation and context, Based on the needs of national governance to understand the nature and positioning of national auditing, to deal with the tasks and challenges faced by national auditing, to guide the scientific development of national auditing, it has become an important era topic in national auditing theory and practice.
Second, the emergence and development of national audits originated from the need for governance of national governance (Governance) derived from Latin and ancient Greek, the original meaning is control, guidance and manipulation, 2 long-term use with the government word cross-over, mainly Used for management activities and political activities related to national public affairs. Since the end of the 1970s, with the major transformation of the economy and society, the theory of governance has received extensive attention in the field of social sciences. Governments around the world have also begun the government change movement with the concept of “governanceâ€. Because the content of governance is extremely broad, "including every organization and institution in society, from the home of Wang Shizong: governance theory and its adaptability in China, Hangzhou: Zhejiang University Press, 2009," Introduction.
"Tent to the country" emphasizes three important governance departments that directly determine the sustainable development of human beings, namely, the state (government organizations and government agencies), civil society organizations and the private sector. "1 The concept and connotation of governance, Chinese and Western scholars and research The explanation of the organization is still inconsistent. Here, based on research and understanding, we define state governance as: controlling, managing, and providing services to state and social affairs through the allocation and operation of state power, ensuring national security, safeguarding national rights, and safeguarding people. Benefits, maintain social stability, and promote scientific development.
Below, the author focuses on the small scope of the relationship between state governance and state audit, and is guided by the needs of national governance development to explore the law and direction of the emergence and development of state audit.
According to the Marxist state doctrine, state functions “include the implementation of various public affairs arising from the nature of all societies, as well as the various functions that are created by the government and the masses of the people.†It carries out the task of maintaining the authority of the rule, forcing the opponents to follow the example, and at the same time is the public affairs management department of social management and cultural education. In a real political society, state functions, especially social public affairs management functions, are often alienated because some ruling classes pursue their own interests. "In terms of individual bureaucrats, the purpose of the state has become his private purpose and has become a chase. High position, seeking to make a fortune." 3 to prevent the abuse of state power or be alienated into a tool for the benefit of a few people, through effective national governance, the state power allocation and operation in a state of checks and balances. In the process of power allocation, the state, as the representative of the people's will, uses legal forms to delegate the powers and responsibilities of the allocation, management, and use of public resources, public finances, and public assets to certain public authorities and their powers. The national audit is an important aspect of the supervision of the operation of public power by other independent agencies authorized by law. In the sense of the origin of the audit, “in the beginning, the government was concerned with accounting for revenues and taxes and tax collection. An important aspect of this concern is the establishment of controls, including auditing, to reduce errors and shortcomings caused by incompetence or fraud by officials. Therefore, national audit is an important aspect of state governance. Its core is to promote the realization of good governance of the country, to ensure the healthy operation and scientific development of the country's economy and society, so as to better protect the interests of the people. With the goals and tasks of national governance The changes in priorities, methods, and objectives, tasks, priorities, and methods of national auditing are also changing. These views can be confirmed in the historical process of national auditing.
Initially, the countries developed from the clan society were small in scale, single in function, and low in productivity. The main goal of state governance was to ensure the security of the national territory and the stability of the social order, resulting in similar punishments in the Western Zhou Dynasty. This kind of auditing system is the basis for ensuring that the limited fiscal revenue is not abused, improving national governance and coordinating the contradiction between bureaucrats and resource provider citizens.
With the development of social productivity, the size of the country has gradually expanded, forming a highly centralized feudal society, Jerry D. Sullivan, etc.: Montgomery Auditing (on), Montgomery Auditing Translation Group Translation, Beijing: China Business Press, 1989, pp. 6-7.
Family bureaucracy. The highest goal of state governance is to safeguard the imperial power, strengthen the authoritarian rule of centralization, and ensure the smooth flow of political, economic, military, and cultural laws. Through auditing, effective restrictions on the behavior of bureaucrats at all levels have become the institutional basis for ensuring that the central government obtains necessary fiscal revenues and maintains financial security. For example, the “granting†of the monarchs in the Western Han Dynasty in China, the strengthening of the audit in the Song Dynasty, the review of accounting reports by the Yuan Dynasty households, and the examination of the Qing Dynasty, formed a supervision system integrating supervision and auditing.
The success of the bourgeois revolution and the continuous improvement of the level of productivity brought about by the development of science and technology, the acceleration of the process of world economic integration, especially the two world wars and the cyclical economic crisis, have led to an increase in the scale of public resources that the state has acquired and dominated and used. The state has to add a large number of administrative agencies and administrative personnel to facilitate wider management and regulation of society and economy. As the British scholar Wade pointed out, "In 1914, there were a lot of signs that the concept of government has undergone profound changes. The modern administrative state is taking shape. Correcting social and economic ills is already the responsibility of the government." For nearly 20 years, with The rise of the government's public governance reform movement has prompted the transformation of government functions into public services and from management-oriented governments to service-oriented governments.
During this period, the national audit gradually exceeded the scope of traditional financial auditing, performance auditing was generally carried out, and it was expanding to areas such as government responsibility auditing, related to national security and public interest, promoting the country's competitiveness, improving people's welfare, and the economy. The society continues to play a unique role in the sustainable development of the society. For example, the World Audit Organization Strategic Plan (2011-2016) requires that the highest audit institutions of all countries should continuously strive to strengthen anti-corruption, strengthen accountability, promote transparency, and strengthen good governance; the US National Audit Office's 2010-2015 strategic plan proposes to focus on Eight issues affecting the development process, world status, and effective functioning of the federal government, namely national security threats, fiscal sustainability challenges, economic recovery and growth, economic globalization, science and technology, networks and virtualization, Changes in government roles, demographic and social changes. 2 With the development of China's reform and opening up, the state audit is based on the overall situation of democracy, the rule of law, economic and social development, and state governance. It focuses on the central work of the party and the government, and takes "promoting the rule of law, safeguarding people's livelihood, promoting reform, and promoting development" as the starting point. To settle down, conduct auditing and supervision of relevant financial and financial revenues and expenditures according to law, and check relevant materials as the main means to supervise the truthfulness, legality and effectiveness of financial and financial revenues and expenditures and related economic activities, and to verify the data and Based on the facts, the focus will be on the independent supervision and evaluation of the state's economic and social operations, on promoting the efficiency and effectiveness of the use of public resources, on maintaining national economic security, promoting democracy and the rule of law, and promoting the building of a clean government. Safeguard scientific development and the interests of the people; the content of concern gradually expands from financial and financial revenues to various economic and social management activities related to fiscal financial revenue and expenditure, involving the sound and perfection of the public financial system, state-owned financial institutions and state-owned enterprise management Problem, significant infrastructure investment performance
And, see the relevant content of the US Audit Office website http:204152.pdf.
The implementation of cadres' economic responsibilities and the problems affecting economic and social security; in the process of auditing, they have always been constructive and critical, based on service and supervision, based on macro comprehensive, insisting on micro-investigation, based on initiative and persistence Sex, based on openness and independence, it has played a good role in ensuring the healthy functioning of the country's economy and society. These are the result of continuous innovation in the audit concept to adapt to the needs of national governance, and the result of continuous exploration and development of audit practice to better serve the national governance practice.
The development of history fully shows that the demand for state governance determines the emergence of state audits. The goal of state governance determines the direction of state auditing. The model of state governance determines the institutional form of state auditing.
III. Positioning of the National Audit The endogenous “immune system†with prevention, revealing and resisting functions in the national governance system
From the perspective of political science, state audit is an important part of the national political system and one of the supervisory and control systems of state governance. From the perspective of national practice, no matter how big the system and model of national governance are, the core of governance is always the question of how to effectively allocate and operate public power. It requires different agencies to take responsibility for decision-making, execution, supervision and control, thus forming The three subsystems of interrelated, interactive and interdependent decision-making systems, execution systems and supervisory control systems, whose common goal is to maintain the healthy operation of the economy and society. Among them: the main function of the decision-making system is to analyze and process information around the objectives of national governance, formulate feasible plans and evaluate them, select and decide on the plan, coordinate and control the whole decision-making process, and form the final decision; The main function is to execute the decision accurately and achieve the goal and task of the decision; the main function of the supervisory control system is to supervise the execution of the decision system by the execution system, and feedback the evaluation of the decision execution to the decision system, and promote the decision system to correct in time. Make decisions and propose rewards and punishments based on the implementation of the decision. Among the three subsystems, the state audit belongs to the supervisory control system, serves the decision-making system of state governance, and assumes the responsibility of supervising and restraining the implementation system of state governance. Most countries in the world have written the national audit into the constitution, established their constitutional status in the country's basic political system, and legally highlighted the independence and authority of the state audit institution.
From the point of view of the operational mechanism, the additional functions derived from the specific management functions owned by the other supervisors are different. The national audit supervision is a full-time and professional behavior, independent, specialized agencies and full-time personnel. Due to its own unique prevention, revealing and resisting functions, auditing is the “immune system†of the supervision and control subsystem in state governance, which is of great significance for maintaining, improving and promoting state governance.
It is a preventive function, which means that the national audit can play a role in preventing and warning risks in the healthy operation of the economy and society by virtue of its deterrent effect and its independent, objective, impartial, detached and economic and social advantages. Immunity." The deterrent effect stems from the national audit based on the Constitution and the law as a regular supervision system arrangement. Audit institutions and auditors are aware of the possible consequences of audit activities, that is, audit activities become audit institutions and audited objects. "Common Knowledge" (CommonKnowledge), the audit object knows that the auditing agency will audit its own economic and social activities, and the auditing organization also knows that the auditing object may have problems and disguise the problem in economic and social activities. Game theory points out that on the basis of “common knowledgeâ€, in order to maximize their profit (or utility), the strategy adopted by each bureau is the best response to the prediction of the strategies adopted by other players. No one will be interested in deliberately violating this game equilibrium (also known as Nash equilibrium) and rashly deviating from this "compatibility".
(consistent) predicts and suffers losses. 1 Therefore, audit supervision is a kind of deterrent to auditors, and can play a certain role in prevention and early warning of violations. At the same time, through timely follow-up and close attention to the entire economic and social operation safety, the national audit can timely identify problems and tendencies, and detect risks early. By issuing warnings in advance, it can prevent the emergence of problems and turn into trend problems and prevent violations. The idea is transformed into an illegal and irregular behavior, and the local problem is prevented from evolving into a global problem.
The second is to reveal the function, which refers to the state audit through the supervision and inspection of the implementation of various governance policies and measures, can play a role in reflecting the real situation and revealing existing problems, and promote the implementation of governance measures in place. “Audit is a systematic process of objectively collecting and evaluating Assertions of economic activity and events to determine the extent to which they are consistent with established standards and to communicate their results to stakeholders.†2 According to the law, the primary responsibility of auditing is supervision. Supervision must correct errors and correct deviations and correct deviations and deviations from rules, order and decision-making. Therefore, the audit must expose and investigate violations of laws and regulations, economic crimes, loss of waste, extravagance and extravagance, irrational use of resources, pollution of the environment, damage to the interests of the people, endanger national security, undermine democracy and the rule of law, and punish those acts according to law; It is necessary to reveal institutional obstacles, institutional defects, mechanism distortions and management loopholes, eliminate various interferences in economic and social operations, and promote the implementation of policy measures.
The third is the resilience function. It means that the state audit can play a role in restraining and resisting various "diseases" in economic and social operations by promoting sound systems, improving systems, and regulating mechanisms, and promoting the improvement of national governance performance. Relevant information about economic and social operations is the basis for formulating macroeconomic policies and judging the effects of macroeconomic policies. The State Audit, with its independent status, has the conditions to comprehensively and comprehensively collect and provide relevant information, including microeconomic units and related information in the industry, providing a sound, objective, comprehensive and reliable economy for the corresponding decision-making and management departments. Social operational data information. In the process of obtaining information, not only to identify the situation, reveal the problem, but also to deepen the level of the causes of these problems from micro to macro, from individual to general, from partial to global, from signs to trends, from appearance to substance. Analyze, reveal and reflect, mobilize positive factors, prevent negative factors from invading the entire economic and social system, promote reform of the system, improve the rule of law, improve the system, standardize mechanisms, strengthen management, prevent risks, and improve the quality and performance of economic and social operations.
Prevention, revealing and resisting are three manifestations of the state auditing function of the “immune systemâ€. See Shi Xijun: Game Theory, Shanghai: Shanghai University of Finance and Economics Press, 2000, pp. 31, 34.
The American Institute of Accounting (AAA) Basic Concepts Audit Committee issued a basic audit concept in 1973 (A practice of audit work to jointly safeguard the healthy operation of the country's economy and society. Among them, the disclosure is the foundation, and without revelation, it cannot be resisted and Prevention; resistance is the key point. If there is no defense, there will be no deterrence. It will not make the revealed problems correct, and the discovered loopholes will be repaired. Prevention will not be discussed. Prevention is the purpose, ensuring the healthy operation of the economy and society is to make the economy There are fewer problems in society, which requires pre-existing prevention. The depth and breadth of prevention reflect to a certain extent whether the auditing effect is fully exerted.
In the audit practice, the prevention function is required to highlight the predecessor, which is reflected not only in the organization of the audit, but also in the performance of the audit function. It requires the audit gate to be moved forward, the follow-up audit of major projects or policies, and timely submission. Countermeasure suggestion, avoiding the situation of passing the time and doing nothing; playing the revealing function requires outstanding accuracy, the audit should not only have sensitivity, but also have the ability to judge, prioritize and prioritize, accurately find the overall situation, the future Problems with fundamental impacts and major hazards; exerting resilience functional requirements to highlight constructiveness, not only to promote the rectification of problems, but also to analyze the causes and propose audit recommendations for both the symptoms and the root causes, so that the audit results can be transformed into legal governance. force.
Based on this, the state audit, as a kind of institutional arrangement, is the act of supervising and restricting power by law. It is an endogenous “immune system†with prevention, revealing and resisting functions in the system of state governance. It is not in the national political system. An important part of the deficiencies.
IV. The Role of National Auditing One of the important ways to achieve good governance in the country In different historical periods, the governance objectives, modes, means and methods of different countries are different, but achieving good governance or good governance is a common pursuit. Generally speaking, good governance includes the characteristics of legitimacy, rule of law, transparency, accountability, responsiveness, effectiveness, participation, stability, integrity and fairness. 1 In summary, there are five main criteria for good governance: First, an effective national security system, maintaining sovereignty and maintaining political stability internally; second, effective power operation and control mechanisms to curb corruption; third, effective legal rules and society. Order, to achieve fairness and justice; Fourth, effective protection mechanism for people's livelihood, to promote the escape of poverty and improve welfare; Fifth, an effective economic and social development mechanism to ensure the healthy operation of the country's economy and society. In the process of promoting the realization of good governance of the country, the role of state audit is mainly reflected in six aspects: (1) National audit is an important means of safeguarding national security and safeguarding national security. It is always the primary task of state governance and almost the national governance system. Common responsibility of all departments. As an important part of national governance, national audit can provide timely, objective and reliable information for national governance, provide scientific decision-making for assessing national strength and safeguard national security; and can pay close attention to it from a higher level and a wider scope. Weakly links and potential risks in economic and social operations, timely put forward targeted recommendations, and earnestly safeguard national security. In recent years, China's auditing agencies have always maintained national security as a major task, focusing on energy and strategic resources, financial and financial operations, state information, local government debt, internal governance and supervision of financial institutions, state-owned asset security, and small and medium-sized enterprises. Management risks, resources and environmental protection provide reliable information for maintaining national security. The highest audit institutions in developed countries such as the United States have also made many efforts to safeguard national security. For example, the US National Audit Office issued a total of 1013 audit reports on homeland security, international affairs and defense since 2000, accounting for the total number of audit reports in the same period. 28% of the number of copies, of which only 535 are in the defense category, accounting for 15% of the total number of audit reports. 1 (2) National audit is an important measure to supervise and restrict the operation of power. The national audit is clearly defined by the state as a constitution or legal form. The power system arrangement promotes the allocation and operation of normative power by fulfilling its statutory duties. In accordance with the provisions of China's Constitution, the Audit Law and other relevant laws, the state auditing agency audits all units, projects and matters that manage and use state-owned funds. In December 2010, the major party and government leading cadres and state-owned enterprise leaders' economic responsibility audit regulations, on the basis of summing up the experience and achievements of economic responsibility audit development over the past decade, clearly required the auditing organs to party committees and governments at all levels. Judicial organs, procuratorial organs, major leading cadres of party and government work departments, institutions and people's organizations at the central and local levels, as well as legal representatives of state-owned and state-controlled enterprises conduct economic responsibility audits. Through auditing, government agencies and officials are encouraged to exercise their powers in accordance with the law, to match powers and responsibilities, and to effectively play the role of regulation, restriction and supervision.
(3) State auditing is a powerful tool to strengthen anti-corruption and honesty. Corruption is the act of using public power to seek private interests and is the most serious threat to state governance. As the "immune system" endogenously governed by the state, it is the unshirkable duty of the state audit to prevent and expose corruption and strengthen the "immunity" of the national governance system. There are three main reasons for this: First, most corruption and fraud are closely related to capital and assets, and the audit work is always closely focused on state assets. The most qualified condition is that the state assets are directly misappropriated or indirectly occupied. Second, the state audit is independent. There is no ambiguity of vested interests, and it is not subject to interference by other administrative organs, social groups and individuals. It can sensitively identify problems and reveal problems objectively and fairly. Third, the state audit supervision covers all public funds and institutions and can be timely and effective. Explain the clues of illegal crimes. National audits in various countries have played an important role in promoting anti-corruption and clean government. For example, the US National Audit Office has launched a special audit against the suspected vice president Cheney’s fraud, exposing the truth of the collusion between US government officials and enterprises; Both the UK and the National Audit Office have thoroughly investigated the corruption of members and the fraudulent subsidies. The French Court of Auditors disclosed that the issue of compliance in the presidential expenses has caused great concern in the French media. The Korean Inspectorate has always paid close attention to senior officials. The problem of fraud. 2 In the course of the audit, China's auditing agencies pay close attention to major violations of laws and regulations, and find and transfer a large number of case clues every year, becoming an important force in anti-corruption.
(4) National audit is an important way to promote democracy and the rule of law. Democracy and the rule of law are the optimal choices of state governance in the political system. The rule of law is based on the premise and foundation of democracy. It takes the strict handling of the law as the core and the power control as the key social management mechanism, social activities and social order. 1 The national audit adapts to the requirements of democracy and the rule of law. By seriously investigating and dealing with violations of laws and regulations, it is necessary to comply with laws and regulations, law enforcement must be strict, illegal laws must be investigated, and existing laws and regulations should be promoted in place; through in-depth analysis of existing loopholes and problems in laws and regulations To put forward sound and perfect suggestions, to contribute to the concept of strengthening the rule of law, to strengthen the rule of law, and to improve the level of rule of law. By publicly reviewing the audit plan, the audit process and the audit results, the public is informed about the performance of government departments and their participation in national governance. Important channels have also promoted the openness and transparency of state governance. For example, the US National Audit Office proposes that government responsibility is the key to national governance. It not only pays attention to the proper use of federal funds, but also evaluates whether federal projects and policies meet the intended goals to meet the needs of social supervision. 2 China's auditing agencies are exposing and investigating problems. On the basis of promoting administration according to law, in recent years, more than 1,300 systems for the disclosure of audit information have been formulated, and more than 18,000 announcements of audit results have been released to the public.
(5) The state audit is an effective way to safeguard the people's livelihood and protect the people's livelihood. It is not only the embodiment of the state's governance level, but also the political direction of state governance and the credibility of state governance. Auditing agencies in many countries around the world are paying close attention to issues involving people's livelihood rights. For example, the US National Audit Office proposes to provide timely and timely protection to the Congress and the federal government in response to the challenges faced by the American people in health care, lifelong education, welfare and protection. High-quality services; the Canadian Audit Office regards serving the public interest as its primary value standard; the Korean Ombudsman proposes to promote a fair and equitable society through auditing and monitoring. 3 China's national audit takes the fundamental interests of the people as the fundamental goal, and strengthens the audit supervision of the implementation of policies and measures involving people's livelihood, focusing on “three ruralâ€, urban low-income people, and education, medical care, housing and society. Guarantee the management of people's livelihood projects and funds, reveal and reflect problems that are not implemented in policy and unfulfilled policy objectives, correct problems that seriously affect and harm the interests of the people, and play a role in safeguarding and improving people's livelihood and promoting economic and social harmony and sustainable development. An important role.
(VI) National audit is an important force to promote deepening reform. Reform is the self-improvement and development of national governance with the times. Only through reform, constantly changing production relations, see Zhuo Zeyuan: The State of the Rule of Law, Beijing: Law Press, 2008, p. 3.
In the department and the superstructure, the aspects and links that are not adapted to the development of productive forces can be gradually improved and improved, and the mechanisms for economic and social science development will be gradually improved, and resources will be allocated and utilized more effectively, thus achieving good governance of the country. The national audit has the characteristics of strong independence, wide contact areas, familiarity with policies and regulations, and detailed information. From a macroscopic and global perspective, it analyzes and reflects the problems discovered by the audit, and proposes solutions to problems from the system, mechanism and system. Continue to promote reforms in all areas of the country. This is not only the responsibility of the law for the state audit, but also an important way for the state audit to play a role in national governance. In the process of promoting the continuous development and improvement of the socialist system with Chinese characteristics, China's national audit focuses on responsibility fulfillment and accountability, and combines regular auditing and performance auditing, focusing on revealing and reflecting problems and loopholes in policies, systems, and management. Proposing ways and measures to solve problems in reality from the perspective of system, mechanism and system has effectively guaranteed the smooth progress of various reforms and played an active role in establishing institutions, mechanisms and systems conducive to scientific development.
It can be said that state auditing is an important way and effective way to achieve good governance in the country. Regardless of the state governance model and the state auditing system, national auditing in contemporary countries effectively exerts the function of preventing, revealing and resisting the "immune system" by effectively restricting power. We will safeguard democracy and the rule of law, safeguard national security, and promote the implementation of principles and concepts such as responsibility, transparency, the rule of law, integrity, fairness, and justice, and thus play an active role in national governance.
V. The situation and tasks faced by China's national audit are centered on realizing the good governance of the country, further improving the level and level of audit supervision, understanding the national audit from the level of state governance, deepening the understanding of the essential characteristics of national auditing, and accurately grasping the development of national auditing. The law and the scientific development of national auditing provide a broader perspective and platform. At present, China's national governance faces a series of challenges and changes. This requires that the audit work must adhere to the needs of the rationale, constantly sum up experience, find gaps, constantly adjust and correct the development path, continue to innovate and develop, and strive to improve the level and level of audit supervision. .
First, we should use the auditing "immune system" function as the focus of the audit and solve the problem of "what is auditing". The essence of state audit is to protect the healthy operation of the country. It is necessary to play a preventive function, prevent effective problems, prevent potential problems, reveal potential risks, and then solve and resolve them. The fire "returns to the fire" to reveal the function, and the problem is detected. The "surgical operation" of the operation will activate the "surgery" to exert the function of resisting, and further promote the improvement of the system and the improvement of the system. Second, we must take the interests of the people as the ultimate goal of the audit and solve the problem of "for whom to audit." The ultimate result of state governance should be reflected in safeguarding the fundamental interests of the people. The ultimate goal of the audit work is to safeguard the fundamental interests of the people. The results of the audit work must ultimately be evaluated and recognized by the people. At this stage, the audit work should take the "promoting the rule of law, safeguarding people's livelihood, promoting reform, and promoting development" as the starting point and the end result.
The third is to take the maintenance of national security as the primary task of auditing and solve the problem of "why audit". In the audit, we must pay attention to financial security, prevent financial risks, pay attention to financial security, prevent financial risks, pay attention to the safety of state-owned assets, prevent the loss of state-owned assets and waste, pay attention to the safety of people's livelihood, and promote social construction with a focus on improving people's livelihood; Environmental safety, prevention of resource damage and environmental pollution; attention to information security and prevention of information risks. The fourth is to take "two hands" as the focus of the audit and solve the problem of "how to audit". On the one hand, we must seriously investigate and deal with major violations of laws and regulations and mismanagement, promote anti-corruption construction, and promote standardized management.
On the other hand, profoundly analyze the causes, solve institutional obstacles and systemic defects, promote deepening reforms, strengthen the building of democracy and the rule of law, and play a role in achieving good governance of the country. The fifth is to use informatization as an important means of auditing and solve the problem of "reliance on what to audit." It is necessary to use digitalization to drive informationization, use information technology to promote innovation in auditing techniques, and enhance the ability of state audits to detect errors and correct problems, combat crime, and standardize management in an information environment.
(2) It is necessary to profoundly understand the new situation and new requirements of state governance, and grasp the direction of national auditing services in the state of governance. At present, the environment of state governance has changed, and auditing needs to actively follow up and adapt. It is a profound change in economic and social development. In the early stage of the establishment of the auditing organs, that is, the initial stage of China's reform and opening up, from the planned economy to the socialist market economy, the socialist market economic system has been initially established, and the total economic output has leapt to the second place in the world. The main line of current economic work.国家审计必须适应这è¦æ±‚ï¼Œæ›´åŠ å…³æ³¨ç¤¾ä¼šå‘展ã€æ°‘生改善和å¯æŒç»å‘å±•ã€‚äºŒæ˜¯æˆ‘å›½æ°‘ä¸»æ³•æ²»å»ºè®¾è¿›ç¨‹åŠ å¿«ï¼Œä¸å›½ç‰¹è‰²ç¤¾ä¼šä¸»ä¹‰æ³•å¾‹ä½“系基本构建起æ¥ï¼Œç¤¾ä¼šä¸»ä¹‰æ°‘主政治建设也在快速推进，人民监ç£ä¸Žèˆ†è®ºç›‘ç£æˆä¸ºä¾æ³•è¡Œæ”¿ã€ä¾æ³•æ²»å›½çš„é‡è¦æŽ¨åŠ¨åŠ›é‡ã€‚在这ç§æ¡ä»¶ä¸‹ï¼Œå¯¹å®¡è®¡çš„规范化程度和质é‡è¦æ±‚越æ¥è¶Šé«˜ã€‚三是我国ä»å¤„于改é©å¼€æ”¾çš„æ”»åšæœŸã€ç»æµŽç¤¾ä¼šå‘展的战略机é‡æœŸå’Œç¤¾ä¼šçŸ›ç›¾å‡¸æ˜¾æœŸï¼ŒåŠ 之全çƒç»æµŽå‰§çƒˆéœ‡è¡ï¼Œå¯¹ä¸å›½ç»æµŽç¤¾ä¼šçš„å‘展æ出新的挑战，一些多年积淀的问题未彻底解决，一些新问题åˆä¸æ–出现，审计监ç£æ—¢è¦æ示é¢ä¸´çš„çªå‡ºé—®é¢˜ï¼Œåˆè¦æŽ¨è¿›å»ºç«‹æœ‰åˆ©äºŽç§‘å¦å‘展的体制机制，对审计工作层次和深度的è¦æ±‚越æ¥è¶Šé«˜ã€‚四是全社会信æ¯æŠ€æœ¯åœ¨æ¢ä»£å‡çº§ï¼Œä¿¡æ¯åŒ–水平在ä¸æ–æ高，审计机关迫切需è¦ä¸æ–ç ”ç©¶å’Œåº”ç”¨æ–°æ–¹æ³•ã€æ–°æŠ€æœ¯ï¼Œä¸æ–调整和改进信æ¯æŠ€æœ¯åœ¨å®¡è®¡å®žæ–½ä¸çš„应用，对审计技术方法创新的è¦æ±‚越æ¥è¶Šé«˜ã€‚五是社会å„界对审计工作æ出了新è¦æ±‚，希望审计工作在推动制度创新ã€æœºåˆ¶è½¬å˜ï¼Œç¡®ä¿æ”¿ä»¤ç•…通方é¢å‘挥更大作用，客观上è¦æ±‚我们紧紧围绕党委ã€æ”¿åºœçš„工作ä¸å¿ƒé€‰æ‹©é¡¹ç›®ã€å¼€å±•å®¡è®¡ï¼Œå¹¶åŠæ—¶æŠŠå®¡è®¡ç»“果和整改情况å‘社会公开，更好地为党委和政府决ç–æœåŠ¡ã€ä¸ºç¤¾ä¼šç›‘ç£æœåŠ¡ã€‚
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This golden chair is very popular and widely used in home, coffee shop and restaurant, you could match our Home Table together.
We use environmental material and provide the perfect replica items.
The all-metal chair is an icon of twentieth-century design.
It is available in a choice of numberous colors. We could make powder coating finished and galvanized finished.
We also have many Home Accessories to decorate your home.
If you need more information, just feel free to contact me, I will send you more details pictures and information.
Golden Series Chair,Diamond Golden Chair,Golden Metal Chair,Golden Tolix Chair
Ningbo Realever Enterprise Limited , https://www.realeverfurnishing.com