Promoting the Functional Orientation and Completion Approaches of Audit Supervision of China from the Perspective of Good Governance
The auditing supervision system ,which plays an important role in promoting the modernization of the national governance system and governance capacity ,is an independent and specialized system of economic supervision of China. The idea of good governance provides a theoretical analysis paradigm for optimizing the development of audit supervision. In the new era ,it is important to emphasize that the audit supervision system construction should grasp the concept and the goal of good governance ,and uphold as well as strengthen the Party's leadership over audit supervision ,so that it can ensure the political direction of audit supervision system. At the same time,it is also important to deepen the reform of the leadership system in order to improve the independence and authority of the audit supervision system. What's more ,it is very necessary to improve the accountability and rectification mechanism ,which can promote the transformation of institutional advantages into governance effectiveness. Lastly,the key to this issue is optimizing the collaborative mechanism that ensures the strength of oversight synergy and exerts the multiplier effect of audit supervision.
audit supervisiongood governancestate supervision systemhigh-quality development