The National audit promotes the improvement of the system and mechanism, reflecting the requirements of some theories such as public fiduciary responsibility, the new public management and the national governance, which are not only the needs of the transformation of the national audit function under the new normal economic situation, but also the embodiment of the decision making deployment and document spirit of the CPC Central Committee and the State Council in the audit work. It is feasible and necessary for audit to promote the improvement of system and mechanism, which is due to the internal relationship between audit disclosing problems and defects of the system and mechanism. A case study of Some District Audit Bureau in Ningbo City promoting the improvement of the system and mechanism showed that through the audit of the final accounts of the project completion in the northern district of a hospital, the auditors found the clues to the major violations of discipline and violations of the law, and promoted the introduction of nine systems in the jurisdiction.In order to play some role in promoting the perfection of system and mechanism, grass roots audit institutions need to innovate the institutional mechanism of audit work, improve the level of audit work, establish the mechanism of public participation, strengthen the construction of audit teams and perfect the application mechanism of audit results. |