JOURNAL OF CONTEMPORARY FINANCE AND ECONOMICS ›› 2017, Vol. 0 ›› Issue (1): 145-156.

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Research on the Path for National Audit Participating in the Realization of Elements of Good Governance

WU Qiusheng, HUANG Xianhuan   

  1. Shanxi University of Finance and Economics, Taiyuan 030006, China
  • Online:2017-01-15 Published:2021-09-24
  • About author:Wu Qiusheng, professor of Shanxi University of Finance and Economics, doctoral supervisor, mainly engaged in the research on audit, internal control, email: qsw1962@126.com. Huang Xianhuan, Ph.D candidate in Shanxi University of Finance and Economics, mainly engaged in the research on financial companies and audit.

Abstract: The path for national audit participating in national governance is studied based on the basic elements of good governance. National audit can perfect the announcement of audit results and the publicity of audit work, enhance the governmental behavior audit and conduct strict audit and accountability according to laws, strengthen the responsibility audit and realize full-coverage audit, reinforce the performance audit and improve the audit efficiency, and on the basis of full disclosure of audit work and results, actively respond to the audit appeals of the public and organize them to participate in the audit to achieve good governance.

Key words: national governance, elements of good governance, national audit, path for governance