Environment of financial crisis, the role of national audit

Abstract: This paper from the defense, construction, monitoring and constraints and other aspects of the national audit of the financial crisis, the role of context. And describes various aspects of the financial crisis the focus of audit institutions, the main measures taken, the basic the role of experience and finally under the financial crisis, play the role of national audit made several recommendations.

Keywords:: the role of major recommendations of the 2008 financial crisis, the Chinese economy is facing unprecedented challenges, the stock market crash, many business failures, large-scale staff pay cuts or layoffs, etc ... According to preliminary estimates recently Renmin University of China, China's direct loss in 3600 billion U.S. dollars. as the healthy operation of the protection of national Economic and social "immune system" of the national audit, should fully play its role in financial crisis, "disease" in the inhibitory effect and found that signs, early warning, reveal the financial crisis on the Economic impact of all aspects of life , and from micro to macro, from individual to general, from local to global, from the signs of the trend, from the appearance to the inner layer, in depth analysis and reflection, provide the basis for leadership decisions.

First, the National Audit under the financial crisis, the role of 1. Defensive role around "to maintain growth, focus on restructuring, re the people's livelihood, promote stability, provide the performance," the work of the main line, the state audit should be proactive, positive response, attention and current Economic and social operation against fiscal and financial risks. through the implementation of the international financial crisis on government debt and so on special audit investigations and other projects, timely response to the financial crisis, structural reform, improve the legal system, improve the system, regulatory mechanisms, strengthen management, prevention the risk of proposals to raise the social and Economic operation quality and performance. through the international financial crisis on SMEs special audit investigation of the situation, find out the basic situation of SMEs, to understand the implementation of a series of supportive policies, revealing the outstanding issues on the promotion of small and medium stable and rapid development of business recommendations.

2. A constructive role in the Auditor-General Liu said: "Constructive determine the vitality of the audit, the audit will determine the extent to which national security, the protection of national interests, the audit will determine the extent to promote comprehensive, coordinated and sustainable Economic and social development of the audit can also determine how wide the field of promoting democracy and the rule of law and the rule of law. ... ... to reveal the problem, investigate and deal with the problem, based on better and more ways to solve problems and measures, and this is a constructive , is full play to the embodiment of Audit Immune Function. "National Audit shall, through special audit investigation, etc., use of professional advantages, the financial crisis from different areas of environment, different levels of comparison and reference, found signs of sexual, tendentious issues , from the micro, macro and other aspects of audit recommendations, the state and local government has introduced relevant documents, to develop relevant measures of national economic and social system not suited to running some large policy adjustments and varying degrees of scope or re-build, to address the financial crisis.

3. To monitor and restrict the role of the human immune system immune surveillance function, through the elimination of mutant cells that maintain human health. The financial crisis running for national economic and social systems, is illegal and the poor performance of the system of "mutant cell "is a comprehensive, coordinated and sustainable development of Road and Chi's. for State Audit, the environment through illegal financial crisis and poor performance reveal and investigate the problem and safeguard the economic and social order, protect the country and the people's interests, the audit play the basic functions of the immune system is one. through financial audit, audit the implementation of government budgets, the central use of the funds transfer payments, the use of special funds to promote the implementation of financial laws and regulations strictly Beishendanwei to raise financial resources the use of performance, the financial crisis the country under the plan and macro-control measures implemented. through state-owned financial institutions, audit, inspection of the financial regulations of their national policies and compliance with financial regulations. whether the main focus of the audit requirements of loans, loan After the regulation is in place, the headquarters of the branch in risk control, settlement, financial management, oversight and control is in place, non-performing assets of state and the problems so as to address the financial crisis under the impact of financial institutions. through state-owned enterprises or state-holding enterprises audit, check whether the true financial accounting, business activities, compliance with state laws and regulations, the adequacy of decision-making, management, the effectiveness of state-owned enterprises in the financial crisis, the country environment to control the lifeblood of the economy, so that state-owned assets, value-added guardian of an important security role has been strengthened. through education, health care, social security, resource conservation and environmental protection funds of the audit, reveal the people most concerned about, the most immediate practical interests, the country with good "people's livelihood and money" to achieve the one hand and people's livelihood, the primary response to the financial crisis.

Second, the audit authority under the financial crisis, the focus 1. Conscientiously implement macroeconomic policies in the Central Economic Work Conference, to play the audit in the development and promotion of stable and rapid economic change in the role of economic development, increase the central macro-control audit of the implementation of policy measures, in accordance with the continuity and maintain macroeconomic policies stability requirements, from a proactive fiscal policy and loose monetary policy, regional development policy, industrial policy, environmental policy and land policy and other aspects of the system of institutional mechanisms to reveal the problems while strengthening the central authorities on the adjustment of economic structure, improving economic development quality and efficiency of the audit of the implementation of related policies, from the inhibition of additional excess capacity, and promote energy conservation in key industries and foster new economic growth point to start, promote resource-saving and environment-friendly society. to carry out the financial crisis on government debt of the audit, the scale of government debt in complete control and management, based on the analysis of investment in expanding the scale of government debt, the role of promoting economic growth, for strengthening debt management, financial risk control recommendations.

2. Economic security crisis environment, the audit institutions to carry out the impact of financial crisis on the audit of SME financing, the financing of SMEs in the process of the main problems and constraints, risk of SME loans made perfect the supporting policies and compensation measures and recommendations to ensure that SME loan risk compensation funds in place and effective use.

3. The construction projects of public investment projects is a package deal with the financial crisis, one of the important measures, but also corruption-prone areas of focus on standardizing the market economic order has important implications. Audit institutions to highlight the problem of construction of special management areas work together to improve people's livelihood, the development of social undertakings as the focus of major investment projects to strengthen the government and the Wenchuan earthquake reconstruction, government investment affordable housing and other livelihood projects for audit and supervision.

4. Capital assets under the financial crisis, the audit agency conducted audits of funds, including funds and credit funds. The financial resources of the size, structure and use of effective audit together to promote the optimal structure of financial expenditure, increase financial resources the use of performance, and tracking of changes in credit funds, the audit of bank loans to invest in, to prevent new bad assets and prevent loss of state assets within the territory, increasing the value of the asset protection.

Third, the financial crisis environment, the role of national audit Suggestions 1. Emancipate the mind, the concept of large changes in the audit environment, national audit the financial crisis must protect the people's interests, and promoting comprehensive, coordinated and sustainable economic and social development as the fundamental objective of the audit work, to improve the capacity according to the audit, the audit work to achieve scientific development as an effective important way to perform their duties, carry out audit work, pay attention to the macro, institutional level, concerns, suggestions, and good staff. establish a service philosophy. further enhance service awareness, the focus of the audit work for the promotion of livelihood projects into promote economic and social development up to provide quality services, focusing on the vital interests of the masses arranged special funds audit. social and economic development of the industry to understand and analyze the macro level, looking for underlying causes of problems, and effectively improve for economic development services. foster harmonious audit concept, and the relevant departments and units, and social aspects of communication, exchanges and cooperation and promote the audit results are a more effective use of audit work to actively create a good environment. establish the concept of civilization, the audit, Audit of civilization throughout the whole process of audit, audit impartially according to law enforcement.

2. Closely linked to the key, to enhance the level of audit work under the financial crisis, national audit to establish the overall situation in order to improve the public finance system, deepen reform of the budget system, strengthening budgetary management and oversight as the goal, to further deepen the budget implementation audit. Focus on capital investment projects from fiscal start to project implementation as the main line, from the structure, mechanism, system construction and management level to analyze the reasons put forward proposals to save the government investment, improve efficiency in the use of funds to carry out audit of key construction projects, according to the organization departments of the commission, a good job economic responsibility audit work of leading cadres, increase the intensity of any of the audit. establish a sense of innovation and innovative efforts to promote the audit work. auditing the audit should not only adhere to the law, playing by the rules, but also innovative. To make full use of the internal control testing, analytical review , the importance of determining the level of audit risk analysis and audit techniques to continuously improve the technical content of the audit. enhance the rectification of consciousness, and vigorously promote the implementation of the rectification. National Audit work hard to carry it out, urging the audited entity and submit case for rectification, Government leaders and leaders in charge of the main report, the implementation of time-limited supervision. establish service awareness, to promote the people's livelihood project audit, and further increase investment in key areas, key departments and key resources, the community livelihood issues of concern to the audit, and promote Huimin policies put in place, so that sunshine of public finance to every public body.

3. Strengthening the building, to create high-quality audit team under the financial crisis to strengthen the national audit their own ideological and political construction and style of work and practice, enhance the formation of the upper and lower linkage services, working closely with the overall coordination of the audit organization, and effectively improve the execution. ability to audit according to the law, communication and coordination, capacity-building as the core of self-discipline, increase education and training, efforts to improve the auditor's actual combat capability. strictly implement the Audit Commission to develop a <<audit quality control methods>>, earnestly implement the audit various aspects of project quality standards and control requirements, enhance the quality of audit inspections and examinations in order to perfect the quality of audit authority to ensure that audit institutions. To closely the nature of audit work and the actual situation, relying on the audit of grasping an honest, good job promoting the Independent Commission Against audits, and effectively improve the credibility of the audit and enforcement.

4. Audit in the prevention of further play a constructive role in various types of risk the financial crisis is the accumulation of economic risks, while countries with economies in transition to the stage, also entered the high incidence of various types of risk. Therefore, the audit authority must take to prevent the risk as The current audit focused on in this year's audit of the financial crisis should not only concern the risks of the real economy in our province, but also concerned about the financial risks that may affect a variety of factors, such as government debt, financial situation and so on. to play the audit in constructive role in risk prevention, the key is to correctly understand and grasp how to better play the audit revealed sexual function, sexual function and preventive function against the above three functions in the current audit practice is the weakest of preventive fulfilling its functions.

5. Pay attention to the audit in the maintenance of the constructive role of the people's livelihood.

Title of the financial crisis will often give birth to many social problems, which work on the test of maintaining social stability, but also a higher audit requirements, which is the essential requirement of the audit work is consistent. Therefore, to stand in the maintenance of national audit people's livelihood, promote stability of the height, carefully organized and implemented various projects related to people's livelihood. As the audit of projects involving people's livelihood often have the characteristics over a broad area, so the combination of such projects should pay more attention around the actual concerns of the masses, good to do a comprehensive analysis, to extract from the structure, mechanism and management aspects of the audit for their constructive comments. (Author: Hood was Pizhou City, Jiangsu Province, Wei Haifeng Audit Reference:
1. <"On deepening the financial audit of Thinking>>, the network 2. Audit Office financial audit theory research group, Jinan," "Business Bank of the audit changes and challenges>>, 2003
3. Chen l <<financial crisis, prevent financial risks under "Strategies for>, 2009