The Development of Government Audit and Chinese path to modernization
Abstract
Chinese path to modernization, and pointed out the direction for development. As an important part of national governance, China’s national
audit has important responsibilities and missions in strengthening the country and rejuvenation. This article summarizes existing literature,
analyzes the characteristics of China’s national audit, elaborates on the relationship between national governance and audit, and analyzes the
role of audit in the new era from three perspectives: path mechanism, scope of action, and functional manifestation. Finally, the direction and
requirements for the future development of auditing were proposed, including strengthening the unified leadership of the Central Audit Committee of the CPC, ensuring party building through auditing, and building an intelligent national auditing platform. I hope future research can
be inspired.
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DOI: http://dx.doi.org/10.18686/fm.v9i6.13662
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