A Research on Problems and Related Countermeasures Existing in China's State Audit

摘要

State audit, also named government audit, refers to the audit implemented by the state auditing agency as representative of the state, with governments, public institutions, the state-owned enterprises with a heavy stock right by the whole people, and listed companies as main objects of audit supervision. At present, there are mainly two kinds of audits, which are audit of financial and economic laws and disciplines, and audit of economic efficiency performed by Chinese auditing agency. Along with the further advance of political system in China, the calls for combating corruption and building a clean government from the masses has been greater and greater. But for various kinds of reasons, the current state audit in China has not played its due part in fact. The factors influencing state audit to take effect are discussed and the related solving countermeasures are put forward in the thesis, for upgrading the function and effect of state audit.