- Welcome to Ryan's District Boards.
Posted by wlsqfjaru
- April 24, 2011, 02:40:25 PMThe nature of national audit and strategic positioning
National Audit and modern democracy is a natural link, political civilization is the proper meaning. Audit system of socialist constitution formally established in 1982 since the construction of democracy and the rule of law played an active role in behalf of the Financial Supervision from national audit taxpayers are changes to the financial supervision on behalf of taxpayers. The nature of the growing national audit stand out, the essence of the national audit State Audit positioning strategy has played a guiding role, the future development of the national audit also has an important role in guiding. A national audit of the nature of perspective and practical national audit what is the nature of domestic and foreign scholars have had a variety of different angles, the current view of the audit profession are also theoretical not the same, but sum up, understanding of the nature of the national audit mainly as two completely different research perspective, that is, or focus on general features of the past, or objectives of future-oriented direction. Nature of national audit of the accounting oversight, monitoring of the economy, macro-control theory, the overall supervision of the power constraints of administrative law enforcement on the other view. Admittedly, these claims have some truth, because they reflect a certain period of national audit practice characteristics, reflecting the state audit of the characteristics of the times, but it does so many confusing nature of the audit. What is nature? Should have the unity of nature in the form of stability, but with unlimited in content richness. The nature of national audit and national audit of the characteristics of the times with identity in a certain period, but only countries to go beyond the era of the nature of the audit and maintain long-lasting nature. From the modern history of national audit, the state audit at different times, different countries developed different characteristics. Announced the 1994 Audit for the sector, the first 10 years of national audit is mainly an extension of financial supervision, financial supervision and the characteristics of very prominent; after 10 years was mainly on financial supervision, reflecting the characteristics of democratic supervision. National Audit rich characteristics of the times and constantly deepen people's understanding of the nature of the national audit. However, these knowledge are the focus from the past, are summarized on the characteristics of a bygone era, resulting in the formation of understanding the nature of the diversity of national audit. National audit is a tool for democracy and the rule of law in view of the nature of national audit sucked as a dynamic, historical, and gradually expose the development process, it reflects the fundamental objective of the role of national audit and development direction. Whether from the perspective of history and reality, or from China and foreign countries, although the National Audit as a tool for democracy and the rule of law to achieve varying degrees, but are not fully realized, and are constantly implementation process. In recent years, China's national audit of democracy and the rule of law in the role, highlighted in the Government's fiscal and financial management aspects of supervision and transparency. National Audit is an infinite realization of the nature of the dynamic process of the essential characteristics of national audit is in the process continue to appear out of. Not equal to the national audit of the nature of the era of national audit, the national audit of the characteristics of the times is the essence of national audit forms in a particular era. Nature of the basic characteristics of national audit is the role of national audit objectives and direction. National audit is a tool for democracy and the rule of law, which is the essence of the modern scientific formulation of national audit. Theoretical study of its national audit and national audit practice is of great significance. The nature of the national audit will help deepen understanding of the modern state audit system. Most countries now have international auditing system, but very different audit system can be divided into several categories, each category there are very different for each country. This diversity audit system, mainly by the national audit of the nature of the decision. National Audit is a democracy and the rule of law tool that determines a national audit of both the main service in Parliament, can also serve the government, the Court of Audit can be a single set, and so on. Specific audit system in the form of a country depends largely on two points: First, the needs of the country's political system, and second, the national level of development of democracy and the rule of law. U.S. national audit institutions is also part of the beginning of the government, then transfer to parliament is a result of the development. The nature of the audit will help the national authorities according to the audit requirements of the times, adjust the overall goals and direction of the audit. U.S. General Accounting Office was renamed the Government Accountability Office, in effect, reflects the goal of such a time of adjustment. Audit institutions in each country that actually will make timely adjustments, of course, does not necessarily have to like the United States changed its name. The nature of the audit will help the national audit institutions of the scientific orientation. State Audit and the democratic rule of law with the relevant supervision departments have a close relationship, the role of national audit covers a wide. This requires that the audit authority to audit the role of accurate positioning, and related departments to establish a scientific external coordination mechanism, give full play to the Second, the strategic positioning of national audit National Congress Party proposed to play a monitoring and auditing in the power control mechanism in the role. This is the era of national audit requirements, is the essence of the times reflects the national audit, but also the basic choice for the national audit strategy. National audit revealed problems of objectivity and the rule of law. National Audit provides audit information, there are two main channels: one is internal, the power directly to the leadership and supervision of the reports or provide; one is open to the public disclosure of audit findings directly to the community. The latter product provides audit information should be the main channel. National audit revealed the problem, from the audit authority is an arm of the government's point of view, it is the government's supervision of various government departments. It reflects a high degree of transparency of government work, reflects a high degree of government responsible to the people, embodied in the Government's determination to tackle and win the people's high degree of confidence. From the Constitution of the implementation of national audit system perspective, the national audit in accordance with the Constitution audit revealed problems, according to laws and regulations, the statutory functions of the audit act. It reflects the seriousness of the rule of law, which allows people to see is actually hope. The nature of the audit from the state, the National Audit Authority on behalf of taxpayers is actually a performance of government departments, reflecting the country's political civilization of the latest developments. National audit supervision and restriction mechanism of power in the instrumental elements. This issue involves the strategic positioning of national audit. China's national audit has the highest legal status of the (constitutional mandate), which defines the national audit oversight of the main qualifications. The independence of national audit, the audit means professionalism, objectivity and audit information, so that the results of a national audit of the power control mechanism of the most instrumental factor in the power of supervision. In the power monitoring session, the national audit oversight body has almost every relationship, but can not replace any of the powers of national audit oversight body of work. For example, in the national audit relationship with the judicial supervision, the state audit can be found in the major economic cases transferred to judicial departments in accordance with legal procedures, the judiciary can also be the case with national audit investigation and handling of the economy; in the supervision and examination of leading cadres, the national audit by the economy responsibility for the audit can provide an important role in the audit information, but only reference only. Because national audit is objective and fair manner proposed by the leading cadres of the audit of economic activities, rather than a comprehensive study of leading cadres. Fully understand this point is not to belittle the role of national audit, on the contrary, only the accurate positioning of national audit strategy in order to more fully and effectively play the national audit in the construction of political civilization in China's unique role. National audit supervision and control mechanism in the power play a role there are two basic conditions: First, the objective needs of Congress and taxpayers, and second, the usefulness of the audit information products. National Audit supervision and control mechanism in power has a special role. This effect is mainly manifested in the special state audit of supervision and restriction of power, both through the full implementation of audit recommendations on disclosure responsibilities, but also by the supervisors of the other powers to be held responsible and effective oversight, implementation of the audit opinion. National Audit Supervision and Restriction of the full realization indirect. Therefore, the state audit oversight body with the power of the contact mechanism is scientific, effective, national audit function is an important external conditions. National Audit is the audit information products. National Audit Authority and constraints in power is a direct form of a variety of audit information. The quality of audit information and audit information related to the content of the more power supervision, audit information more useful.
government responsibility has now become the modern focus of national audit institutions, the audit is the latest development at home and abroad. There are two problems: First, can evaluate the state government responsibility audit, followed by the national audit evaluation of what the responsibility of the Government. China's audit authority is the government's functional departments, then the national audit concerned governmental responsibility, some with the heads of the government's top concern of government responsibility consistent with the Government's goal of building democracy and the rule of law coordination and consistency. National audit institutions as the functions of Parliament, concerned about the national audit of government responsibility, it must be concerned with the Parliament as the government line responsibility. Similarly, the differences between China and the United States is also the same reason. China's national audit and supervision of government responsibility, first and foremost responsibility of government departments, held directly by the head of government. Extension of government responsibility and the responsibility to the government, to accept the supervision of the Standing Committee and the community supervision. Full implementation of the audit notice system, through the public disclosure of government responsibility, in fact it is the responsibility of government made public. This open government responsibility, it is the Government's objectives for the democratic rule of law, while the national audit is a tool to achieve this requirement. U.S. Government Accountability Audit, the government is passive, but in our case Government is proactive. Government's legal initiative is the construction of the direction of democracy and the rule of law. Responsibility of the national audit concerned about the Government not to supervise the government, but government used means of audit, to build transparent government. Therefore, the audit institutions can not be satisfied simply to expose problems, from the Government Administration of the height, the height of responsibility from the government, the scientific selection of audit focus, want to work with the government center of the democratic legal system and government process synchronization, for the Government to fully fulfill services, administrative duties, while the democratic oversight services for the taxpayer. We can say that government responsibility is to the three objectives of the national audit, namely, real, legitimate, effective intensified. True and legitimate goal is the basis for national audit objectives, benefits (including efficiency, effectiveness) is a national audit of the general objectives, although among the three objectives have been included government responsibility, but not as a focus. Proposed target government responsibility, it is explicitly requested on the basis of the effectiveness of the audit, not simply on the effectiveness and efficiency, but to say the responsibility for effective,You are not allowed to view links. Register or Login, national audit to assess the government's fulfillment of statutory duties and responsibilities by the government audit objectives implementation, improve governance, promote democracy and the legal process of government. Three ways to realize the national audit strategy primary stage of socialism, the realization of the national audit strategy is a long historical process. It must have its own way of effective implementation. This approach can not be single, it is with the political civilization of the historical process of simultaneous and coordinated development of systems engineering. One way: according to the law greatly enhance audit capabilities, to achieve national audit of comprehensive, coordinated and sustainable development. National audit revealed the problem must be specific, but specific questions revealed does not mean that the full implementation of the audit function, and comprehensively improve the level of audit quality and audit functions are to fully implement the basic requirements of the audit. National Audit is the government's functional departments, the audit must be the overall national economic and social development compatible; national audit is a tool for democracy and the rule of law, the same must be with the national process of building democracy and the rule of law to adapt. China's national audit comes an important historical period of development, the audit should focus on long-term sustainable development, the immediate objective of the audit work should, unified long-term goals, attention to infrastructure, emphasis on the scientific integration of audit resources, the audit management, audit institutions of the Two ways: actively carry out effective audits, comprehensive attention to government responsibility. From the national audit are true, the three objectives of efficiency point of view, China is still in reality, the legitimacy of the audit to the effective audit of the transitional period. Effectiveness, from an economic point of view, is the input-output problem, with the least investment for maximum economic results; from a management perspective, is the time efficiency, with the least time to achieve maximum effectiveness; from the perspective of public finance speaking, the problem is the use of public funds, is the efficiency, effectiveness, revenue maximization problem. So, from the auditing point of view, what it should be how to understand the effectiveness of the audit? National audit institutions are not state-owned assets, the management of public funds, assessment department, its focus is a problem, it is mainly to illustrate the effectiveness of the problem by exposing the situation. Therefore, evaluation of performance audit of state funds, assets, the minimum efficiency standards to be achieved, is the relevant departments and units of state-owned assets management responsibility should fulfill the minimum standards. Effectiveness of the audited entity to the audit requirements of the standard, but that there is no loss of state assets, does not mean that state-owned assets to maximize the benefits achieved. Maximum efficiency is not the responsibility of assessing audit institutions of the responsibility. This positioning performance audit, is conducive to national audit focused and concentrate on major issues of disclosure; also help to communicate with the audited units to improve audit efficiency. Can not conquer the world of national audit, performance audit can not be too broad. Efficiency audit of state funds since it is concerned, the minimum efficiency standards for state-owned assets, then the state capital, state-owned assets management and use of government responsibility is a very important issue of outstanding. Effectiveness of the audit concerns the substance of the government benefit is to pay attention to the fulfillment of government responsibility, to pay attention to the rectification of audit, accountability concerns the situation after the audit, not the first trial is over. Three ways: to carry out special audit investigation, assessment of macroeconomic policies. Practice has proved that, according to the objective needs of development of the situation, and actively carry out special audit investigation, the national audit services effective form of government regulation. Should organize the necessary forces and strengthen macro-economic policy research, targeted surveys to track the audit, from the perspective of auditing the implementation of macroeconomic policies put forward a constructive audit opinion. Four ways: to further increase the intensity of the audit notice, for the audit oversight body to provide more information services. National Audit should protect the people's fundamental interests as the fundamental starting point of the audit work and the ultimate goal. State audit must take full account of the supervisors of the power of the special needs of a variety of efficient and appropriate audit information products. With the development of democracy and the rule of law, the power of national audit oversight of the main demand of more and more, the quality level requirements will be increasingly high. Five ways: to establish and improve supervision of the national audit authority and other coordination mechanisms between the main body. State Audit as a tool for democracy and the rule of law, independence of man come not rely on the role of the supervisors of other powers must be a scientific and standardized coordination mechanisms, the links with the statutory procedures so that the audit efficiency through the power of supervision and restriction mechanism maximize the efficient operation. Currently, the closest relationship with the national audit oversight body the power of four main aspects: First, the head of the government's top leadership supervision; Second Standing Committee monitoring the implementation of the government budget; Third, discipline inspection, supervision, organization, personnel, etc. Party and government departments and supervision over leading cadres of state enterprises; Fourth, the media and taxpayers, supervision and performance of government administration. From a practical situation, the national audit oversight body with the power of the link between the mechanisms have been established, but urgent need for development and change as the situation continue to improve, the special needs of legal, institutional and procedural. This problem involves a broad, not rely solely on the audit department itself can do. It is a systematic project to build with the progress of political civilization in China, in particular, promote the steady pace of political reform. The task of audit institutions is through the efficient work of national audit and speed up the process.
National Audit and modern democracy is a natural link, political civilization is the proper meaning. Audit system of socialist constitution formally established in 1982 since the construction of democracy and the rule of law played an active role in behalf of the Financial Supervision from national audit taxpayers are changes to the financial supervision on behalf of taxpayers. The nature of the growing national audit stand out, the essence of the national audit State Audit positioning strategy has played a guiding role, the future development of the national audit also has an important role in guiding. A national audit of the nature of perspective and practical national audit what is the nature of domestic and foreign scholars have had a variety of different angles, the current view of the audit profession are also theoretical not the same, but sum up, understanding of the nature of the national audit mainly as two completely different research perspective, that is, or focus on general features of the past, or objectives of future-oriented direction. Nature of national audit of the accounting oversight, monitoring of the economy, macro-control theory, the overall supervision of the power constraints of administrative law enforcement on the other view. Admittedly, these claims have some truth, because they reflect a certain period of national audit practice characteristics, reflecting the state audit of the characteristics of the times, but it does so many confusing nature of the audit. What is nature? Should have the unity of nature in the form of stability, but with unlimited in content richness. The nature of national audit and national audit of the characteristics of the times with identity in a certain period, but only countries to go beyond the era of the nature of the audit and maintain long-lasting nature. From the modern history of national audit, the state audit at different times, different countries developed different characteristics. Announced the 1994 Audit for the sector, the first 10 years of national audit is mainly an extension of financial supervision, financial supervision and the characteristics of very prominent; after 10 years was mainly on financial supervision, reflecting the characteristics of democratic supervision. National Audit rich characteristics of the times and constantly deepen people's understanding of the nature of the national audit. However, these knowledge are the focus from the past, are summarized on the characteristics of a bygone era, resulting in the formation of understanding the nature of the diversity of national audit. National audit is a tool for democracy and the rule of law in view of the nature of national audit sucked as a dynamic, historical, and gradually expose the development process, it reflects the fundamental objective of the role of national audit and development direction. Whether from the perspective of history and reality, or from China and foreign countries, although the National Audit as a tool for democracy and the rule of law to achieve varying degrees, but are not fully realized, and are constantly implementation process. In recent years, China's national audit of democracy and the rule of law in the role, highlighted in the Government's fiscal and financial management aspects of supervision and transparency. National Audit is an infinite realization of the nature of the dynamic process of the essential characteristics of national audit is in the process continue to appear out of. Not equal to the national audit of the nature of the era of national audit, the national audit of the characteristics of the times is the essence of national audit forms in a particular era. Nature of the basic characteristics of national audit is the role of national audit objectives and direction. National audit is a tool for democracy and the rule of law, which is the essence of the modern scientific formulation of national audit. Theoretical study of its national audit and national audit practice is of great significance. The nature of the national audit will help deepen understanding of the modern state audit system. Most countries now have international auditing system, but very different audit system can be divided into several categories, each category there are very different for each country. This diversity audit system, mainly by the national audit of the nature of the decision. National Audit is a democracy and the rule of law tool that determines a national audit of both the main service in Parliament, can also serve the government, the Court of Audit can be a single set, and so on. Specific audit system in the form of a country depends largely on two points: First, the needs of the country's political system, and second, the national level of development of democracy and the rule of law. U.S. national audit institutions is also part of the beginning of the government, then transfer to parliament is a result of the development. The nature of the audit will help the national authorities according to the audit requirements of the times, adjust the overall goals and direction of the audit. U.S. General Accounting Office was renamed the Government Accountability Office, in effect, reflects the goal of such a time of adjustment. Audit institutions in each country that actually will make timely adjustments, of course, does not necessarily have to like the United States changed its name. The nature of the audit will help the national audit institutions of the scientific orientation. State Audit and the democratic rule of law with the relevant supervision departments have a close relationship, the role of national audit covers a wide. This requires that the audit authority to audit the role of accurate positioning, and related departments to establish a scientific external coordination mechanism, give full play to the Second, the strategic positioning of national audit National Congress Party proposed to play a monitoring and auditing in the power control mechanism in the role. This is the era of national audit requirements, is the essence of the times reflects the national audit, but also the basic choice for the national audit strategy. National audit revealed problems of objectivity and the rule of law. National Audit provides audit information, there are two main channels: one is internal, the power directly to the leadership and supervision of the reports or provide; one is open to the public disclosure of audit findings directly to the community. The latter product provides audit information should be the main channel. National audit revealed the problem, from the audit authority is an arm of the government's point of view, it is the government's supervision of various government departments. It reflects a high degree of transparency of government work, reflects a high degree of government responsible to the people, embodied in the Government's determination to tackle and win the people's high degree of confidence. From the Constitution of the implementation of national audit system perspective, the national audit in accordance with the Constitution audit revealed problems, according to laws and regulations, the statutory functions of the audit act. It reflects the seriousness of the rule of law, which allows people to see is actually hope. The nature of the audit from the state, the National Audit Authority on behalf of taxpayers is actually a performance of government departments, reflecting the country's political civilization of the latest developments. National audit supervision and restriction mechanism of power in the instrumental elements. This issue involves the strategic positioning of national audit. China's national audit has the highest legal status of the (constitutional mandate), which defines the national audit oversight of the main qualifications. The independence of national audit, the audit means professionalism, objectivity and audit information, so that the results of a national audit of the power control mechanism of the most instrumental factor in the power of supervision. In the power monitoring session, the national audit oversight body has almost every relationship, but can not replace any of the powers of national audit oversight body of work. For example, in the national audit relationship with the judicial supervision, the state audit can be found in the major economic cases transferred to judicial departments in accordance with legal procedures, the judiciary can also be the case with national audit investigation and handling of the economy; in the supervision and examination of leading cadres, the national audit by the economy responsibility for the audit can provide an important role in the audit information, but only reference only. Because national audit is objective and fair manner proposed by the leading cadres of the audit of economic activities, rather than a comprehensive study of leading cadres. Fully understand this point is not to belittle the role of national audit, on the contrary, only the accurate positioning of national audit strategy in order to more fully and effectively play the national audit in the construction of political civilization in China's unique role. National audit supervision and control mechanism in the power play a role there are two basic conditions: First, the objective needs of Congress and taxpayers, and second, the usefulness of the audit information products. National Audit supervision and control mechanism in power has a special role. This effect is mainly manifested in the special state audit of supervision and restriction of power, both through the full implementation of audit recommendations on disclosure responsibilities, but also by the supervisors of the other powers to be held responsible and effective oversight, implementation of the audit opinion. National Audit Supervision and Restriction of the full realization indirect. Therefore, the state audit oversight body with the power of the contact mechanism is scientific, effective, national audit function is an important external conditions. National Audit is the audit information products. National Audit Authority and constraints in power is a direct form of a variety of audit information. The quality of audit information and audit information related to the content of the more power supervision, audit information more useful.
government responsibility has now become the modern focus of national audit institutions, the audit is the latest development at home and abroad. There are two problems: First, can evaluate the state government responsibility audit, followed by the national audit evaluation of what the responsibility of the Government. China's audit authority is the government's functional departments, then the national audit concerned governmental responsibility, some with the heads of the government's top concern of government responsibility consistent with the Government's goal of building democracy and the rule of law coordination and consistency. National audit institutions as the functions of Parliament, concerned about the national audit of government responsibility, it must be concerned with the Parliament as the government line responsibility. Similarly, the differences between China and the United States is also the same reason. China's national audit and supervision of government responsibility, first and foremost responsibility of government departments, held directly by the head of government. Extension of government responsibility and the responsibility to the government, to accept the supervision of the Standing Committee and the community supervision. Full implementation of the audit notice system, through the public disclosure of government responsibility, in fact it is the responsibility of government made public. This open government responsibility, it is the Government's objectives for the democratic rule of law, while the national audit is a tool to achieve this requirement. U.S. Government Accountability Audit, the government is passive, but in our case Government is proactive. Government's legal initiative is the construction of the direction of democracy and the rule of law. Responsibility of the national audit concerned about the Government not to supervise the government, but government used means of audit, to build transparent government. Therefore, the audit institutions can not be satisfied simply to expose problems, from the Government Administration of the height, the height of responsibility from the government, the scientific selection of audit focus, want to work with the government center of the democratic legal system and government process synchronization, for the Government to fully fulfill services, administrative duties, while the democratic oversight services for the taxpayer. We can say that government responsibility is to the three objectives of the national audit, namely, real, legitimate, effective intensified. True and legitimate goal is the basis for national audit objectives, benefits (including efficiency, effectiveness) is a national audit of the general objectives, although among the three objectives have been included government responsibility, but not as a focus. Proposed target government responsibility, it is explicitly requested on the basis of the effectiveness of the audit, not simply on the effectiveness and efficiency, but to say the responsibility for effective,You are not allowed to view links. Register or Login, national audit to assess the government's fulfillment of statutory duties and responsibilities by the government audit objectives implementation, improve governance, promote democracy and the legal process of government. Three ways to realize the national audit strategy primary stage of socialism, the realization of the national audit strategy is a long historical process. It must have its own way of effective implementation. This approach can not be single, it is with the political civilization of the historical process of simultaneous and coordinated development of systems engineering. One way: according to the law greatly enhance audit capabilities, to achieve national audit of comprehensive, coordinated and sustainable development. National audit revealed the problem must be specific, but specific questions revealed does not mean that the full implementation of the audit function, and comprehensively improve the level of audit quality and audit functions are to fully implement the basic requirements of the audit. National Audit is the government's functional departments, the audit must be the overall national economic and social development compatible; national audit is a tool for democracy and the rule of law, the same must be with the national process of building democracy and the rule of law to adapt. China's national audit comes an important historical period of development, the audit should focus on long-term sustainable development, the immediate objective of the audit work should, unified long-term goals, attention to infrastructure, emphasis on the scientific integration of audit resources, the audit management, audit institutions of the Two ways: actively carry out effective audits, comprehensive attention to government responsibility. From the national audit are true, the three objectives of efficiency point of view, China is still in reality, the legitimacy of the audit to the effective audit of the transitional period. Effectiveness, from an economic point of view, is the input-output problem, with the least investment for maximum economic results; from a management perspective, is the time efficiency, with the least time to achieve maximum effectiveness; from the perspective of public finance speaking, the problem is the use of public funds, is the efficiency, effectiveness, revenue maximization problem. So, from the auditing point of view, what it should be how to understand the effectiveness of the audit? National audit institutions are not state-owned assets, the management of public funds, assessment department, its focus is a problem, it is mainly to illustrate the effectiveness of the problem by exposing the situation. Therefore, evaluation of performance audit of state funds, assets, the minimum efficiency standards to be achieved, is the relevant departments and units of state-owned assets management responsibility should fulfill the minimum standards. Effectiveness of the audited entity to the audit requirements of the standard, but that there is no loss of state assets, does not mean that state-owned assets to maximize the benefits achieved. Maximum efficiency is not the responsibility of assessing audit institutions of the responsibility. This positioning performance audit, is conducive to national audit focused and concentrate on major issues of disclosure; also help to communicate with the audited units to improve audit efficiency. Can not conquer the world of national audit, performance audit can not be too broad. Efficiency audit of state funds since it is concerned, the minimum efficiency standards for state-owned assets, then the state capital, state-owned assets management and use of government responsibility is a very important issue of outstanding. Effectiveness of the audit concerns the substance of the government benefit is to pay attention to the fulfillment of government responsibility, to pay attention to the rectification of audit, accountability concerns the situation after the audit, not the first trial is over. Three ways: to carry out special audit investigation, assessment of macroeconomic policies. Practice has proved that, according to the objective needs of development of the situation, and actively carry out special audit investigation, the national audit services effective form of government regulation. Should organize the necessary forces and strengthen macro-economic policy research, targeted surveys to track the audit, from the perspective of auditing the implementation of macroeconomic policies put forward a constructive audit opinion. Four ways: to further increase the intensity of the audit notice, for the audit oversight body to provide more information services. National Audit should protect the people's fundamental interests as the fundamental starting point of the audit work and the ultimate goal. State audit must take full account of the supervisors of the power of the special needs of a variety of efficient and appropriate audit information products. With the development of democracy and the rule of law, the power of national audit oversight of the main demand of more and more, the quality level requirements will be increasingly high. Five ways: to establish and improve supervision of the national audit authority and other coordination mechanisms between the main body. State Audit as a tool for democracy and the rule of law, independence of man come not rely on the role of the supervisors of other powers must be a scientific and standardized coordination mechanisms, the links with the statutory procedures so that the audit efficiency through the power of supervision and restriction mechanism maximize the efficient operation. Currently, the closest relationship with the national audit oversight body the power of four main aspects: First, the head of the government's top leadership supervision; Second Standing Committee monitoring the implementation of the government budget; Third, discipline inspection, supervision, organization, personnel, etc. Party and government departments and supervision over leading cadres of state enterprises; Fourth, the media and taxpayers, supervision and performance of government administration. From a practical situation, the national audit oversight body with the power of the link between the mechanisms have been established, but urgent need for development and change as the situation continue to improve, the special needs of legal, institutional and procedural. This problem involves a broad, not rely solely on the audit department itself can do. It is a systematic project to build with the progress of political civilization in China, in particular, promote the steady pace of political reform. The task of audit institutions is through the efficient work of national audit and speed up the process.