| Audit Mechanism in the New Era Abstract：In the new era, China’s government audit enters a period of comprehensive innovation. The “Deepening the Party and State Institutional Reform Plan” issued by the CPC Central Committee puts forward the strategic requirements of “to build a centralized, unified, comprehensively covered, authoritative and efficient auditing supervision system”. This requirement sets an overall goal for the innovation of the government audit mechanism in the new era. Focusing on the overall goal of building a centralized, unified, comprehensively covered, authoritative and efficient auditing supervision system, the innovation of auditing mechanism should seek a breakthrough from correctly understanding the connotation of entrusted economic responsibility, the interpretation of auditing full coverage theory, and standardizing auditing classification marks/standards. To find innovative paths，we should optimize the audit project establishment mechanism, improve the audit evaluation model of government performance, integrate the audit project operation mechanism, improve the audit information communication mechanism, and build a big data technology application platform. |
