Research on Audit Institutions'Unique Oversight Role in the Overall Stuation of the Party and State
Auditing is a significant part of the oversight subsystem in national governance system.This paper proposes that audit work plays four major functions in overall situation of the Party and state,namely,oversight and guarantee,promoting management,early warning and punishment,and advancing reform.Compared with other forms of oversight,audit work has four unique strengths,i.e.independence,professionalism,comprehensiveness and authority.In the great cause of building China into a great modern socialist country and rejuvenating the Chinese nation,audit institutions must persist and continuously strengthen three important guarantee mechanisms in order to play its unique role,that is,to follow and strengthen the centralized and unified leadership of the Party Central Committee over audit work,focus on our special strength in economic oversight,further research-based audits.Finally,this paper proposes that,as regional offices of the Nation Audit Office of China,in order for auditing to play its unique oversight role in the overall situation of the Party and state,we should resolve the principal contradiction that audit efforts are not compatible with the audit status,and put forward countermeasures and suggestions from the four aspects of strengthening ourselves politically,improving audit quality,improving research methods and building up the ranks of auditors.
national governanceauditoversight systemunique role
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