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With the rapid growth of China’s economic strength, the relevant departments of the state pay more and more attention to the issue of financial and accounting security and supervision. Party inspection and audit as a common supervision mode in the new era of China’s financial and accounting audit work, through the inspection and audit can give full play to the supervision function of the audit work to ensure the safety of financial and accounting. In practical application, the inspection and audit mode requires efficient synergy between local audit departments and other supervision departments to give full play to its advantages. Therefore, the relevant local departments should focus on the innovation of audit co-ordination mechanism, through the construction of efficient and coherent supervision system, to deepen the supervision of finance and accounting, to provide more stable guarantee for economic development.
Zhou et al. (Mon,) studied this question.
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