Social Sciences in China (Chinese Edition)

No.9, 2015

National Audit in the Modernization of National Governance: Institutional Guarantees and Practical Logic

(Abstract)

Liu Jiayi

The national audit is produced and developed to meet the objective requirements of national governance, and is a basic institutional arrangement within the national governance system. In terms of its institutional attributes, legal status and functions, the national audit is the cornerstone of national governance and an important guarantee driving the modernization of national governance. In this new historical era, the national audit needs to be appropriate to the new situation and new requirements of comprehensively deepening reform and enhancing the rule of law. We must accelerate the improvement of the audit system, enhance the breadth of coverage of audit supervision, comprehensively increase audit capacity, give greater effect to the functional role of audit and boost the modernization of the national governance system and governance capability.