Study on the Auditing System of Socialism with Chinese Characteristics

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Liu Jiayi. Study on the Auditing System of Socialism with Chinese Characteristics

Preface

Introduction

1. ABOUT THE SYSTEMS

2. ABOUT THE AUDITING SYSTEM

3. ABOUT THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

4. ABOUT THE SIGNIFICANCE OF STUDYING THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

Chapter 1. The Birth and Development of the Auditing System of Socialism with Chinese Characteristics

1. HISTORY OF THE CHINESE AUDITING SYSTEM

(1) Official Auditing System21 during the Shang and Zhou Dynasties

(2) Censorate Auditing System during the Qin and Han Dynasties

(3) Bibu (Court of Auditors) Auditing System during the Tang and Song Dynasties

(4) Kedao Audit Supervising System during the Ming and Qing Dynasties

(5) Auditing System in the Early Days of the Republic of China and Nanjing KMT Government Period

2. AUDITING SYSTEM DURING THE NEW DEMOCRATIC REVOLUTION LED BY THE COMMUNIST PARTY OF CHINA

(1) Auditing Exploration during the Establishment of the Communist Party of China and the Great Revolution Period

(2) Auditing during the Agrarian Revolutionary War Period

(3) Auditing during the Period of the National War of Resistance against Japanese Aggression

(4) Auditing during the Liberation War of China

3. ESTABLISHMENT AND DEVELOPMENT OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) Establishment of the Auditing System in the Early Days of the Reform and Opening-up Period

1) Government Audit System Stipulated by the Constitution

2) Establishment of Audit Institutions

3) Thereafter, Audit Work Was Positively Explored and Carried Out

4) Standardization of Audit Work

(2) Auditing System in the Period of Transition from the Planned Economy to Socialist Market Economy

1) Continuous Improvement of the Audit Institution System

2) Establishing Professional Auditing System of Various Industries

3) Promoting Framework Building of Audit Laws and Regulations

(3) Auditing System at the Establishment of the Socialist Market Economic System

1) Adjusting the Institutional Setting and Reinforcing Audit Independence

2) Preliminary Establishment of the Audit Law System

3) Continuously Enhancing Audit Supervision

(4) Auditing System during Improvement of the Socialist Market Economic System

1) Defining Guidelines for Audit Work

2) Building the “3 + 1” Audit Pattern

3) Improving Talents Capacity, Legal Framework, and Technologies

4) Building the System of Announcement of Audit Findings

(5) Auditing System during the Overall Building of a Well-Off Society in the New Period

1) Improving the Government Audit Pattern

2) Exploring and Innovating the Audit Methods and Ways52

3) Improving the Audit Law System

4. CONCLUSION AND ENLIGHTENMENT

Chapter 2. Foundation of the Auditing System of Socialism with Chinese Characteristics

1. THEORETICAL FOUNDATION OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) The Theoretical System of Socialism with Chinese Characteristics Provides the Ideological Foundation for the Establishment and Development of the Auditing System of Socialism with Chinese Characteristics

(2) The Theoretical System of Socialism with Chinese Characteristics Guides the Establishment and Development of the Auditing System of Socialism with Chinese Characteristics

(3) The Theoretical System of Socialism with Chinese Characteristics Provides the Practical and Theoretical Foundation for the Contents and Arrangements of the Auditing System of Socialism with Chinese Characteristics

(4) The Theoretical System of Socialism with Chinese Characteristics Leads the Continuous Exploration and Innovation of the Auditing System of Socialism with Chinese Characteristics, and Guides and Promotes the Development and Improvement of the Auditing System

2. INSTITUTIONAL FOUNDATION OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) State Political System Determines the Political Nature of the Auditing System

1) CPC Leadership Is the Primary Political Precondition for the Establishment and Improvement of the Audit System of Socialism with Chinese Characteristics

2) The System of People’s Congresses Is an Institutional Guarantee of the Establishment and Improvement of the Auditing System of Socialism with Chinese Characteristics

3) The Unitary State Structure Is the Organizational Foundation of the Establishment and Improvement of Auditing System of Socialism with Chinese Characteristics

(2) State Economic System Determines the Duties and Responsibilities of the Auditing System

1) The Basic Economic System with Public Ownership as the Mainstay Determines the Audit Scope and Audited Entities

2) Government Functions under the Socialist Market Economy System Determine Audit Functions

3. CULTURAL FOUNDATION OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) Excellent Chinese Traditional Culture Constitutes the Cultural Source of the Auditing System of Socialism with Chinese Characteristics

(2) Socialist Core Value System Determines the Value Orientation of the Auditing System of Socialism with Chinese Characteristics

(3) The Socialist Core Value Is the Ideological Force Propelling the Development of the Auditing of Socialism with Chinese Characteristics

(4) Core Values of Auditors Are the Dynamic Force for the Improvement of the Auditing System of Socialism with Chinese Characteristics

Chapter 3. Basic Framework of the Auditing System of Socialism with Chinese Characteristicsx

1. AUDIT LAW AND REGULATIONS

(1) The Constitution of the People’s Republic of China

(2) The Audit Law and Other Relevant Laws

(3) Regulations for the Implementation of the Audit Law and Other Relevant Administrative Regulations

(4) Local Audit Regulations

(5) Audit Rules

2. AUDIT ORGANIZATION SYSTEM

(1) Establishment of Audit Institutions

(2) Relationship between Upper- and Lower-Level Audit Institutions

(3) Audit Institutionalization Framework

3. DUTIES AND POWERS OF AUDIT INSTITUTIONS

(1) Duties of Audit Institutions

1) Supervision through Auditing Over the Statutory Subject Matters

2) Special Audit Investigation in Terms of Specific Matters Relating to State Financial Revenues and Expenditures

3) Guidance and Supervision Over the Internal Audit Work of Units That Are Subject to Supervision through Auditing by Audit Institutions in Accordance with Law

4) Verifying the Audit Reports Issued by Public Audit Institutions for Units That Are Subject to Supervision through Auditing by Audit Institutions in Accordance with Law

(2) Audit Jurisdiction System

1) General Principles of Audit Jurisdiction

2) Accountability Audit Jurisdiction System

3) Authorized Audit, Direct Auditing System, and Settlement Mechanism of Disputes Over Audit Jurisdiction

(3) Powers of Audit Institutions

1) Right to Request the Submission of Materials

2) Right to Examine

3) Right to Investigate and Obtain Evidence

4) Right to Adopt Administrative Compulsory Measures

5) Right to Seek Assistance

6) Right to Transfer and Recommend

7) Right to Dispose and Punish

8) Right to Notify or Publish Auditing Results

4. AUDITOR MANAGEMENT SYSTEM

(1) Professional Requirements for Auditors

(2) System for Employment, Appointment, and Dismissal of Auditors

(3) Professional Qualification System of Auditors

(4) Professional Education System for Auditors

(5) Performance Evaluation System for Auditors

5. AUDIT OPERATION MECHANISM

(1) Audit Work Plan

1) System of Strategic Plan on Audit Work

(2) Execution of Audit Assignments

1) System of Audit Notification

2) System of Audit Program

3) System of Audit Evidence

4) System of Audit Documentation

5) System of Audit Field Management

(3) Audit Results Reporting and Publication

1) System of Audit Report

2) System of Audit Disposal and Punishment and Audit Transfer

3) System of Audit Newsletter, Specific Report, and Comprehensive Report

4) System of “Two Reports”

5) System of Announcement of Audit Results

6) System of Disclosure of Government Information

(4) Audit Quality Control

1) Hierarchical Audit Quality Control

2) Mechanism of “Control Review–Assurance Review–Approval” for Audit Report

3) System of Registration and Reporting of Intervention in Audit Work

4) System of Audit Quality Check

5) System of Excellent Audit Project Selection

(5) Rectification of Problems Disclosed by the Audit

1) System of Rectification by Auditees

2) System of Government Supervision Over Rectification

3) System of Supervising and Assisting Rectification by Relevant Authorities

4) System of Follow-up of Rectification by Audit Institutions

(6) Settlement of Audit Disputes

1) System of Applying for Government Ruling

2) System of Applying for Administrative Reconsideration or Instituting Any Administrative Litigation

3) System of Complaint, Review, and Reexamination

(7) Coordination and Cooperation with Parties Concerned

1) Coordination and Cooperation at the Stage of Audit Planning, Implementation, and Utilization of Audit Results

2) Coordination and Cooperation in the Accountability Audit

3) Coordination and Cooperation in Investigating the Major Irregularities

Chapter 4. Features, Effects, and Experience of the Auditing System of Socialism with Chinese Characteristics

1. FEATURES OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) Features of the Auditing System

1) Audit Institutions Belong to Administrative Institutions

2) Local Audit Institutions Are Responsible to the Governments at Corresponding Levels and Audit Institutions at the Next Higher Level

3) Reporting to the Standing Committee of the National People’s Congress upon Entrustment by the Government

(2) Features of Auditing Duties and Authorities

1) Supervision Scope of Government Auditing Reflects Chinese Characteristics

2) Economic Accountability Audit of Leading Officials

3) Follow-up Audit of Implementation of Policies and Measures

4) Authority in Regard to Audit Disposal and Punishment and Taking Coercive Measures

(3) Features of the Auditor Management System

1) High Professional Requirements

2) Strict Disciplinary Requirements

3) Comprehensive Examination and Evaluation

(4) Features of the Audit Operating Mechanism

1) Integrating Audit Resources to Realize Interaction between Higher and Lower Levels

2) Follow-up Audit on Major Matters

3) Stress on Revealing and Investigating Major Violations of Laws and Rules

4) Focus on the Role of Trial Mechanism in the Audit Quality Control

5) Publish the Auditing Findings to the Public

2. PRACTICAL EFFECTS OF AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) Improve Economic Benefits

(2) Ensure Smooth Policy Implementation

(3) Safeguard National Security

(4) Promote Administration According to Law

(5) Promote Anti-corruption

(6) Safeguard the Interests of the People

(7) Promote the Deepening of Reform

(8) Promote Openness and Transparency

3. EXPERIENCE OF BUILDING THE SOCIALIST SYSTEM WITH CHINESE CHARACTERISTICS

Chapter 5. Future Development of the Auditing System of Socialism with Chinese Characteristics

1. GENERAL GOAL AND REQUIREMENT FOR FURTHER IMPROVEMENT OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) General Goal

(2) General Requirement

2. PRINCIPLES INDISPENSABLE FOR DEVELOPMENT AND FURTHER IMPROVEMENT OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

3. KEY TO DEVELOPMENT AND FURTHER IMPROVEMENT OF THE AUDITING SYSTEM OF SOCIALISM WITH CHINESE CHARACTERISTICS

(1) About the Auditing Arrangement

(2) About the Scope of Audit Duty and Authority

1) Improving the Working Mechanism Commensurate with Full Coverage of Auditing

2) Establishing and Improving the Real-Time Auditing System on the Implementation of National Major Policies and Measures and Macro Control Deployments

3) Improving the Auditing System of Budget Implementation and Final Accounts Drafting

4) Establishing and Improving the Auditing System of State Capitals of State-Owned Enterprises

5) Establishing the Auditing System of Off-Term Officials regarding Natural Resources and Assets

(3) About the Audit Operation Mechanism

1) Improving the Audit Plan and Program Systems

2) Improving the Organizational Way of Joint Auditing from Multidimensional and Multiple Angles

3) Creating an Audit Work Pattern of Big Data

4) Improving the Audit Reporting System, the System of Government Information Disclosure, and the Rectification and Examination Mechanism

5) Improving the Performance Report System of Audit institutions

6) Improving the System of Purchasing Social Audit Services

(4) About the Audit Professionalization

1) Establishing a Classified Management System for Auditors

2) Establishing a Post Order of Professional and Technical Civil Servants of Auditing

3) Improving the Selection and Appointment Mechanism for Auditors

4) Improving the Responsibility Investigation Mechanism for Auditing Posts

5) Improving the Occupational Guarantee Mechanism of Auditing

(5) About Supervision of Audit Institutions

(1) Strengthening the Supervision of Higher-Level Audit institutions Over Lower-Level Audit institutions

(2) Improving the Accountability Audit System for Main Leading Officials of Local Audit institutions106

(3) Creating a List of Powers and Responsibilities of Audit institutions

(4) Improving the System of Special Auditors

(5)Exploring and Establishing an External Auditing System for Audit institutions

(6) Strengthening the Supervision of Society and Public Opinion

(6) About the Audit Law System

Appendix A. Information on Development of China’s Auditing System

Appendix B. Brief Introduction to the Auditing Systems of 12 Major Countries

Major References

Postscript

Index

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Study on the Auditing System of Socialism with Chinese Characteristics

CHIEF EDITOR

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Third is analysis of the relationship between auditing system and system functions. A system, in general terms, is characterized by normative and relative stability. Its core function is to improve the order and basically regulate coordinated relationships, work development, operations management, restrictions, and incentives. In brief, the function of a government auditing system is to meet the demand of external systems for government auditing through coordinating the internal operations of the government auditing system, which are mainly specified as follows:

Hence, from the perspective of system functions, the specific contents of an auditing system are designed around the functions of the auditing system, reflecting the requirements of the State and the public for government auditing. In this regard, the contents of the world’s auditing systems are by and large the same, mainly covering audit management system, institutional setting, audit staffing and management, audit duties and authorities, audit targets, audit scope, and audit operation mechanisms. Accordingly, the audit results are the realistic achievements of implementation and exertion of auditing powers. Audit relations mainly include internal relations among audit institutions at higher and lower levels, and between auditors and audit institutions, audit institutions and external institutions or individuals such as other supervision and inspection organs, procuratorial agencies, and auditees.

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