Government Audit
An Effective Tool for the Anti-Corruption Struggle in the New Era of China's Governance
Published on 30. June 2021
Book
Hardback
344 pages
978-1-84464-606-7 (ISBN)
Description
Government 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.
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.
More details
Language
English
Place of publication
United Kingdom
Target group
Professional and scholarly
Product notice
sewn/stitched
Cloth over boards
Dimensions
Height: 248 mm
Width: 171 mm
Thickness: 28 mm
Weight
826 gr
ISBN-13
978-1-84464-606-7 (9781844646067)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Bowen Zou is a Research Student of Northeast Asia Studies College at Jilin University. Dr. Yanzhe Zhang is an Associate Professor of Northeast Asian Research Centre of Jilin University. Dr. Zhao Yang is an Associate Professor of Northeast Asian Research Center of Jilin University. Dr. Jian Zhang is a Doctor in Economics and Assistant Professor of Management School at the Changchun Institute of Technology.
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 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
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