Description
Book SynopsisGovernment auditing in China has been in place for 3000 years, and it is compulsory within the management of the financial sectors to ensure the country is run well from the perspective of the public economy. In recent years, challenges within China around the promotion of anti-corruption have provided fresh reasons to study government auditing in China.
- As China was the first country worldwide to introduce the government audit, it provides an interesting lens to study Chinese history, transitional processes and the changes of the audit's function.
- As China is the second biggest and fasting growing economy in the world, it also provides readers with the opportunity to explore how the government audit works in China since their WTO accession in 2002.
- Since China's leadership have conducted an anti-corruption campaign nationwide, it also provides a timely opportunity to study the audit in line with conversations on fighting corruption within the financial sector.
The book provides three practical ways to understand detailed research on the content, form and measures of each of these paths, which will help inspire and guide thinking and decision-making within the levels of government, governmental organizations, non-governmental organizations and enterprises in the perspective of China's government audit. The book also 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 – all of which is conducive to accelerating the process of developing the capacity of China's financial sectors.
Table of Contents
- 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 Standards
- 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
