| 英文摘要 |
Currently the corruption issues in China are very serious. Since the 1980s, China has established a national audit system, which has played a significant role during the process of anti-corruption. As an efficient and low-cost measure, it is not only beneficial for preventing, disclosing, and punishing the corruption behaviors, but also helpful for the effective allocation of public resources. Currently, in order to realize the function of anti-corruption efficiently, we should strengthen the independence of the auditing institution, expand the range of economic accountability audit and special audit, improve the audit accountability system, and audit finding announcement system. |
