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.