[Core Tips] Submit to the bet365 sports development strategy，Entrusted to embody the will of the people，Audit for the people and participate in bet365 sports governance， The National Audit Department is an independent economic supervision activity。As a type of audit，What distinguishes national audit from other audits is its political nature，That is, bet365 sports the basic political system of the country，Is an important part of national governance。

Subject to bet365 sports development strategy，Entrusted to embody the will of the people，Audit for the people and participate in bet365 sports governance， The National Audit Department is an independent economic supervision activity。As a type of audit，What distinguishes national audit from other audits is its political nature，That is, bet365 sports the basic political system of the country，Is an important part of national governance。

bet365 sports essentially independent economic supervision

Modern audit theory believes，Audit originates from the existence of fiduciary economic responsibility relationship。Based on this premise，bet365 sports audit arises from the establishment of public trust economic responsibility relationship，The primary goal is to promote the comprehensive and effective performance of the government’s public entrusted economic responsibilities。Establishment of bet365 sports audit，In fact, it is a powerful supervision mechanism to ensure the effective implementation of this responsibility。Since20century80Late era，The assertion that “the essence of auditing is economic supervision”，has become the mainstream view in my country’s academic and practical circles。Many early audit experts believed that，bet365 sports the economic supervision and evaluation of users of state-owned assets on behalf of the state，Its essence is an independent one、Statutory and mandatory economic supervision activities。The basic function of auditing is to conduct economic supervision，The essential characteristic is independence，National audit must be independent of the audited unit，The right to target state-owned units within the scope authorized by national law、Authenticity of financial revenue and expenditure of institutions and enterprises、Audit supervision on legality and efficiency，Promote its standardized exercise of administrative power，Improve the efficiency of use of fiscal funds，To maintain the country’s financial and economic order，Guarantee the healthy development of the national economy。

With economic and social development，Under entrusted financial responsibility，Society’s evaluation standards for the government’s performance in utilizing public resources have been further improved，The functional scope of bet365 sports audit has been further expanded，Not limited to the supervision of the entrusted economic responsibility of the audited unit，Audit objectives have also been enriched from the most basic legitimacy and authenticity to multiple objectives including economy and efficiency。In response to this change，American Professor David Flint proposed the theory of social control mechanism，That is, the essence of audit is a social control mechanism to ensure the fulfillment of fiduciary responsibilities。Visible，Many discussions on the nature of bet365 sports auditing，The focus is on in-process or post-event control of state audits，And reached a broad consensus - the essence of auditing is independent economic supervision。

The essence of bet365 sports to audit for the people

The essence of bet365 sports that audit institutions participate in national governance mainly through the implementation of economic supervision，A kind of people-oriented governance that is audited for the people。The emergence and development of which stem from the objective needs of national governance，The strategic goals of national governance determine the development direction of national auditing。National auditing continues to evolve in accordance with its own inherent laws under specific historical conditions，its goal、Task、Key points and methods，With the goals of national governance、Task、Change due to changes in emphasis and methods，Always plays an irreplaceable role in participating in national governance，The field of national auditing continues to enrich and expand with the changes in the connotation and extension of national governance，The content of its work is determined by the true legality of financial revenue and expenditure，Gradually expand to the economics of government activities、Efficiency and Effectiveness，Even the security of national governance、Sustainability and equity etc.，And use the audit results to satisfy the people’s expectations of the government’s performance of its duties、Responsible supervision requirements。

current，The audit agency aims to “promote the rule of law，Protect people’s livelihood，Promote reform，Promote development” as the starting point and foothold，To achieve the goal of safeguarding the fundamental interests of the people，Organically participate in bet365 sports governance through economic supervision，Actively playing the role of auditing for the people。But，Because our 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，Various issues involving people’s livelihood need to be improved and supervised。The audit agency is a functional department that comprehensively supervises government economic activities，Regulating government financial revenue and expenditure、Preventing government corruption、In terms of improving government credibility，Has advantages and conditions that other supervisory entities do not have，The public also places great expectations on the audit institutions in terms of anti-corruption and safeguarding social justice。Therefore，Audit agencies should understand and combine the main characteristics of bet365 sports governance in the transition period，Grasp the basic pulse of bet365 sports governance from the perspective of bet365 sports development strategy，Based on the essence of people-oriented governance，Effectively supervise and restrict power in accordance with the law。

bet365 sports audit puts more emphasis on prior control and active prevention

National audit and other public institutions that are important targets of supervision，They are all part of the country’s political system，Share the responsibility of protecting and realizing people’s rights。bet365 sports not a third party other than the general client and trustee，The content of its attention is no longer limited to fund management and asset management，It covers the healthy operation of the economy and society、National development and political security, etc.。To this，Auditor General Liu Jiayi is here2011year7The "immune system" theory was proposed at the third director forum of the Auditing Society of China in September，That is, bet365 sports an "immune system" for economic and social operations，This is a new achievement based on integrating multidisciplinary knowledge and refining practical experience，It is a new concept about the understanding of the nature of national auditing。

The proposal of the "immune system" theory has its positive significance。First，It expands the scope of state audits。bet365 sports no longer limited to the economic field，But expand to the economy and society，And linked to its healthy operation，Emphasis on the participation of national audit in the process of national governance and social life，Reflecting that bet365 sports an integral part of the national political system，In Politics、Economy、Plays an important role in social life。Secondly，It enriches the connotation of national audit。The "immune system" is and operates、Control、Management and other systems are relatively independent but functional systems，The inherent mechanism of action should be recognition、Treatment and even immunity。As an "immune system"，bet365 sports no longer limited to the supervision of economic behavior and the evaluation of economic consequences，Instead, more emphasis is placed on prior control and active prevention，It is a further enrichment of the connotation of prevention and resistance based on the original economic supervision and control。final，It expands the space for national audit to play a role。The mandatory and independent nature of national audit makes it a national political and economic tool，Plays a unique role in participating in economic and social operations，It is necessary to highlight the front-end nature、"Protect" potential threats、Issue early warning information，Also highlight accuracy，"Clear" bad systems and violations of laws and disciplines，We must also highlight constructiveness，“Fix” system defects and management loopholes，Truely assume the role of the "immune system" for the healthy operation of the economy and society，Promote democracy and rule of law，Promote the transformation of government functions，Improving national governance，To ensure healthy economic development and social harmony and progress。

bet365 sports audit because of its focus on government accountability、Pay attention to bet365 sports interests、Guarantee bet365 sports security，Become the “immune system” for the healthy operation of the economy and society，Because of its independent and coercive qualities，Re-supervision can be implemented on other departments with economic supervision functions，Make it have a special and irreplaceable supervisory role。It is in this sense，The essence of state audit is based on independent economic supervision、An “immune system” participating in bet365 sports governance。

It must be emphasized that，The most basic function of state audit is still economic supervision，That is, the essence of independent economic supervision has not changed，Its functional role is achieved by strengthening the restriction and supervision of power。The state adopts institutional arrangements，Making the “immune system” of this economy and society，Not only plays a preventive role，Avoid illegal activities，And implement economic supervision over government actions on behalf of the public interests，Guarantee the integrity of state-owned assets，Protect bet365 sports operational security，We must also prevent and repair the flaws and deficiencies in the existing system，Improve the efficiency of public resource utilization，Improve the level of economic and social operation，Promote the country towards good governance。

(This article is a phased research result bet365 sports Beijing Philosophy and Social Sciences Planning Project)

(Author’s affiliation: Business School of Renmin University of bet365 sports)

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