Government Audit


Government Audit: An Effective Tool for the Anti-Corruption Struggle in the New Era of China's Governance

Author: Zhao Yang, Zhang Yanzhe, Zhang Jian and Zou Bowen

ISBN: 978-1-84464-606-7

E--ISBN: 9781844646074

Hardback - 344 pages

April 2021

English

£80 €100 $130






Description:

The government audit in China has existed since 3000 years ago. It is compulsory for the government in managing the financial sectors to ensure the country is run well from the perspective of the public economy. In recent years, many challenges have taken places in China in line with the promotion of the anti-corruption campaign. These bring us new reasons to study the government audit in China. First, China is the first country that has the government audit in the world. It will be of interest for studying the Chinese government audit in the perspective of its history, transitional process and changes of its function. Second, China is the second biggest economy and fastest growth economic entity in the world. These will attract the readers to explore how the government audit works in China especially after China’s WTO accession since 2002. Third, China’s leadership has conducted an anti-corruption campaign nationwide. It will be timely to study the audit in line with fighting corruption from the perspective of finance in China.

Generally speaking, this book is of theoretical and practical significance in China’s government audit. First, this book provides three practical ways to understand detailed research and elaboration on the meaning, content, form and measures of each path, which will help inspire and guide thinking and decision-making at each level of government, governmental organizations, non-governmental organizations and enterprises in the perspective of China’s government audit. Secondly, the study on China’s government audit expands the ideas of financial management, enriches the content and forms of administrative promotion of China’s financial sector, and makes a positive contribution to improving the theory of China’s government audit. Finally, the study of China’s government audit is conducive to accelerating the process of developing the capacity of China’s financial sectors.


Content:

Chapter One: The History of China’s State Audit System

Centering on Financial Audit for Financial and Economic Discipline (1983-1993)

Centering on Special Funds Audit to Promote Macro-Control (1994-2002)

Strengthening Supervision and Monitoring (2002-present)

Current Situation of China’s Government Auditing System

Chapter Two: The Changes and Characteristics of China’s Auditing Standards

The Changes and Characteristics of INTOSAI

The Evolution and Characteristics in Each Stage of China’s National Auditing Criteria

Analysis on Changes in Main Content and Characteristics of China’s National Auditing Standards

Characteristics of Changes in China’s National Auditing Standards88

Chapter Three: How the Audit Works on the Anti-corruption in China

The China’s Announcement System of Audit Results

How Announcement System Works

Problems of China’s Announcement System in Dealing with the Corruption

Functions of China’s State Audit

The Direction of Functions of State Audit

Chapter Four: Environment Analysis and Mode Selection of China’s State Audit

Classification of Audit Patterns

Mode Selection of China’s State Audit

Chapter Five: Government Audit of State-Owned Enterprises

Government Audit and Anti-Corruption

Economic Responsibility Audit of Persons in Charge of State-Owned Enterprises

Performance Audit of State-Owned Enterprises

Chapter Six: Audit of Administrative Institutions

Development of Audit of Administrative Institutions

Audit of Central Administrative Institutions

Audit by Industry and Development

Audit of Special Funds

Chapter Seven: Audit of Investment in Fixed Assets

Contents of Audit of Investments in Fixed Assets

Auditing Methods for Investments in Fixed Assets

Audit Procedures and Programs for Investment in Fixed Assets

Chapter Eight: Conclusion-Problems in China’s Government Audit and Countermeasures

Defects in Administrative Government Audit

Unsatisfactory Quality of Government Audit

Insufficient Disclosure of Government Audit Information

Unsound Accountability-Seeking Mechanism of Audit

Unsound System of Performance Audit

Lacking of the Effective Assessment Indicator System of Performance Audit

Countermeasures and suggestions of China’s Reform of the Government Audit

Further Consolidating the Construction of “Staff, Laws and Techniques”

Improving the Mechanism of Audit Result Announcement and Audit Transparency

Improving the Auditing Accountability Mechanism

Bibliography




Author:

Dr. Yang ZHAO: is Associate Professor of Northeast Asian Research Center of Jilin

University.

Dr. Yanzhe ZHANG: is Associate Professor of Northeast Asian Research Center of Jilin

University.

Dr. Jian ZHANG: is Doctor in Economics and Assistant Professor of Management School at the

Changchun Institute of Technology.

Mr. Bowen ZOU: is Research Student of Northeast Asia Studies College at Jilin University.




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