The phenomenon of ＂Audit Storm＂ in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China...The phenomenon of ＂Audit Storm＂ in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China make joint effort to become a powerful source of supervision of government financial administration. Lessons drawn from Audit Storm show that more need to be done to systematically ensure public accountability in China, including improving the independence of China National Audit Office （CANO）, strengthening the manning of Chinese National People＇s Congress （NPC） and Ministry of Finance （MoF）, improving NPC and MoF joint cooperation with CNAO, insisting on more transparency in public funds allocation and management, the introduction of an effective responsibility system, and so on.展开更多
In accordance with the regulations as stipulated in the Pro-visions of the Customs of the People’s Republic of China on Ex-ternal Audit, the Customs officers engaged in external audit shalluse the Certificate of Exte...In accordance with the regulations as stipulated in the Pro-visions of the Customs of the People’s Republic of China on Ex-ternal Audit, the Customs officers engaged in external audit shalluse the Certificate of External Audit of the Customs (hereinafterreferred to as Certificate) as of June 5, 1997. The Certificate has ablack leather outer covering and is inlaid inside with a pierced andguilded customs emblem, which consists of the red national em-blem in its upper part, and a key and a truncheon encircled by earsof wheat in its lower part. Put in a leather covering, the Certificateis a card sealed up with plastics, on which there is a bareheadedcolour photo of the holder in the Customs uniform and with a展开更多
基金This paper is supported by National Natural Science Foundation of China （No.70473051） and Asian Development Bank （Technical Assistance Project TA3979-PRC）. The authors are grateful to Peter Bannister, Xiaoyue Chert and Qizhong Lai for helpful discussion. 0f course, the remaining errors are solely of the authors.
文摘The phenomenon of ＂Audit Storm＂ in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China make joint effort to become a powerful source of supervision of government financial administration. Lessons drawn from Audit Storm show that more need to be done to systematically ensure public accountability in China, including improving the independence of China National Audit Office （CANO）, strengthening the manning of Chinese National People＇s Congress （NPC） and Ministry of Finance （MoF）, improving NPC and MoF joint cooperation with CNAO, insisting on more transparency in public funds allocation and management, the introduction of an effective responsibility system, and so on.
文摘In accordance with the regulations as stipulated in the Pro-visions of the Customs of the People’s Republic of China on Ex-ternal Audit, the Customs officers engaged in external audit shalluse the Certificate of External Audit of the Customs (hereinafterreferred to as Certificate) as of June 5, 1997. The Certificate has ablack leather outer covering and is inlaid inside with a pierced andguilded customs emblem, which consists of the red national em-blem in its upper part, and a key and a truncheon encircled by earsof wheat in its lower part. Put in a leather covering, the Certificateis a card sealed up with plastics, on which there is a bareheadedcolour photo of the holder in the Customs uniform and with a
