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Obief in the State Development Strategy，Trust and reflect the wishes of the people，Audit for the people and participate in national governance， A independent economic supervision activity in the National Audit Department。As an audit type，The characteristics of national audits are different from other audits.，That is, the national audit belongs to the national basic political system，It is an important part of national governance。

National audit is essentially independent economic supervision

Modern audit theory thinks，The occurrence of audit originated from the existence of the economic responsibility relationship of the trustee。Based on this premise，State audit was established in the establishment of public economic responsibility relationships，Its primary goal is to promote the comprehensive and effective performance of government public entrusted economic responsibilities。Establishment of National Audit，In fact, it is a strong supervision mechanism to ensure that the responsibility is effectively implemented。Self20Century80Late age，"The essence of audit is economic supervision" This is an end，It has become the mainstream view of my country's academic and practical circles。Many early audit experts believe，National Audit is an economic supervision and evaluation of state -owned asset users on behalf of the state，Its essence is an independent、legal and mandatory economic supervision activities。The basic function of the audit is to supervise bet365 Play online games economic supervision，Its essential characteristics are independent，National audit must be independent of the audited unit，It has the right to deal with state -owned units within the scope of national legal authorization、The authenticity of the fiscal revenue and expenditure of institutions and enterprises、Audit supervision for legality and benefits，Promote its standardized exercise of administrative power，Improve the efficiency of financial funds，To maintain the national fiscal and economic order，Guarantee the healthy development of the national economy。

With economic and social development，Under the responsibility of entrustment，The social evaluation standard of the government's use of public resource performance has been further improved，The scope of the national audit function is further expanded，Not only limited to supervising the economic responsibility of the audited unit，Audit goals have also from the most basic legitimacy and authenticity to multiple goals that include economy and efficiency。For this change，Professor David Flint in the United States proposed the theory of social control mechanism，The essence of audit is a social control mechanism that ensures the performance of the trust responsibility。Visible，Discussion on the essence of audit in the country，Its focus is concentrated in the national audit or post -post -event control，and reach a wide range of consensus — the essence of auditing is independent economic supervision。

Bet365 app download the essence of national audit is to audit for the people

Bet365 app download the essence of national audit is that the audit organs mainly participate in national governance through the implementation of economic supervision，Then a citizen -based governance Bet365 lotto review for the audit of the people。Its generation and development originated from the objective needs of national governance，The strategic goal of national governance determines the development direction of national audit。National Audit continuously evolves in accordance with its own inherent rules under specific historical conditions，Its goals、Task、Key and method，With the goal of national governance、Task、The change of the key and method of the way，Always play an irreplaceable role in participating in national governance，The national audit field is continuously enriched and expanded with the connotation and extension of national governance，Its work content is based on the true legitimacy of fiscal and financial revenue and expenditure，Gradually expand to the economy of government activities、Efficiency and effect，The security of the state governance、sustainability and fairness, etc.，And audit results to meet the people's power to perform their powers、Supervision requirements for responsibility。

Current，Audit organs to "promote the rule of law，Maintenance of people's livelihood，Promoting reform，Promoting Development "as the starting point and foothold，To achieve the goal of maintaining the fundamental interests of the people，Participate in national governance through economic supervision，Actively play the role of auditing for the people。but，Because my country is still in a special stage of economic development，Government activities in economic construction、Education、Medical、Housing、Energy、There are still irregularities in many fields such as environmental protection，All kinds of issues involving people's livelihood are yet to bet365 live casino games be improved and supervised。Audit agencies as functional departments that comprehensively supervise government economic activities，Standardize government financial revenue and expenditure、Preventing government corruption、Improve government credibility，There are advantages and conditions that other supervisors do not have，And the public also has great expectations for the audit organs in anti -corruption and maintaining social fairness。So，The audit organs should understand and combine the main characteristics of the national governance during the transition period，From the high degree of national development strategy, grasp the basic pulse of national governance，Based on the essence of the governance of the people，Effectively supervise and restrict power in accordance with the law。

National Audit is stronger to adjust and control and active prevention

National Audit and other public institutions as an important supervisor，All part of the national political system，Jointly assume the responsibility of protecting and realizing people's rights。National Audit is not a third party outside the ordinary client and the trustee，The content of its attention is no longer limited to the use of capital management and asset management，It covers the healthy operation of the economy and society、National Development and Government Security。For this，Liu Jiayi audit chief in2011year7Monthly The "Immune System" theory of the third director of the China Audit Society，That is, national audit is an "immune system" for economic and social operations，This is a new achievement based on the experience and refinement experience of comprehensive multidisciplinary knowledge，is a new concept about Bet365 app download the essence of national audit。

The "immune system" theory has its positive significance。First，It expands the scope of national audit。National Audit is no longer limited to the economic field，Instead, it is extended to economic society，Course with its healthy operation，Emphasize the process of national audit participation in national governance and social life，Reflected that the national audit as an inseparable part of the national political system，Politics、Control、Play an important role in social life。Second，It enriches the connotation of national audits。"Immune System" is to run、Control、Management and other systems that are relatively independent and can play a function，The mechanism of its internal action should be recognition、Processing and even immunity。As an "immune system"，National audit is no longer limited to the supervision of economic behavior and evaluation of economic consequences，Instead, it is stronger to adjust and actively prevent and actively prevent，It is the further enrichment of prevention and resistance on the basis of the original economic supervision and control。Last，It expands space where national audits play a role。The compulsory and independence of national audit makes it as a national political and economic tool，Play a unique role in the process of participating in the economic and social operation，It is necessary to highlight the frontality、"Protection" potential threat、Early early warning information，It is necessary to highlight the accuracy，"Clear" bad system and violations of laws and disciplinary activities，Also highlight the constructive，"Repair" system defects and management vulnerabilities，bet365 live casino games The role of the "immune system" as an "immune system" as an economic and social health operation，Promoting democracy and the rule of law，Promoting the transformation of government functions，Improve national governance，to ensure the healthy development of the economy and the harmonious progress of society。

National Audit is concerned about government responsibilities、Pay attention to national interests、Guarantee national security，The "immune system" to become the healthy operation of the economy and society，Due to independence and compulsory traits，Can be re -supervised by other departments with economic supervision functions，Make it have a special irreplaceable supervision function。It is in this sense，Bet365 app download the essence of national audit is based on independent economic supervision、A "immune system" involved in national governance。

What must be emphasized is，The most basic function of national audit is still economic supervision，That is, the essence of independent economic supervision has not changed，Its functional role is to achieve the restriction and supervision of power。State through institutional arrangements，Make the "immune system" of this economy and society，Not only does it play a preventive role，Avoid the occurrence of violations and regulations，And on behalf of the public interest of the public to implement economic supervision of government behavior，Guarantee state -owned assets complete，Protect the safety of the country's operation，We must also prevent and repair the defects and deficiencies of existing systems，Improve the efficiency of public resources utilization，Improve the level of economic and social operation，Promote bet365 live casino games the country's movement。

(This article is the phased research results of Beijing philosophy and social science planning project)

(Author Unit: Business School of Renmin University of China)

    Please indicate the source:China Social Science Online