Government auditing in China has been in place for 3000 years, and it is compulsory within the management of the financial sectors to ensure the country is run well from the perspective of the public economy. In recent years, challenges within China around the promotion of anti-corruption have provided fresh reasons to study government auditing in China. As China was the first country worldwide to introduce the government audit, it provides an interesting lens to study Chinese history, transitional processes and the changes of the audit's function. As China is the second biggest and fasting growing economy in the world, it also provides readers with the opportunity to explore how the government audit works in China since their WTO accession in 2002. Since China's leadership have conducted an anti-corruption campaign nationwide, it also provides a timely opportunity to study the audit in line with conversations on fighting corruption within the financial sector. The book provides three practical ways to understand detailed research on the content, form and measures of each of these paths, which will help inspire and guide thinking and decision-making within the levels of government, governmental organizations, non-governmental organizations and enterprises in the perspective of China's government audit. The book also expands the ideas of financial management, enriches the content and forms of administrative promotion of China's financial sector, and makes a positive contribution to improving the theory of China's government audit – all of which is conducive to accelerating the process of developing the capacity of China's financial sectors.

This book makes a theoretical, empirical and prescriptive contribution to the contemporary study of policy transfer. In the first regard, it observes that despite bold claims to the contrary (see Dolowitz and Marsh, 1996; and Evans, ed., 2010), most studies of policy transfer are characterised by their mono-cultural understanding of the process of policy-oriented learning reflected in an obsession with the destination of transfer rather than its original policy setting or settings. This betrays an absence of strong comparative investigation of the process of learning. Moreover, existing approaches to the study of policy transfer networks (the process of policy learning) are limited by their narrow epistemological perspectives as in the main they tend to lend undue focus on actors, ideas/interests or structure. Following the work of Marsh and Smith on policy networks (2000), this book contends that these elements cannot be separately analyzed. It therefore advances an interactive model of policy transfer networks that investigates the process of learning through three interactive dimensions: between structure and agents, network and context, and network and outcome. The book's second main contribution - the presentation of original case study explorations of the role of policy transfer in facilitating the rise of the Quasi-Competition State. The book contends that policy transfer has become a key policy instrument in the process of transition from a command to a market socialist economy, and latterly to what may be termed a Quasi-Competition State. Indeed, in order to meet the perceived imperatives of state transformation, the 'Reform and Open Door' policy has been featured by a broad range of processes of policy learning. It is, however, beyond the scope of this book to present a comprehensive description and explanation of this complex and multi-faceted reform process, rather the aim of this account is to provide an examination of certain processes of policy transfer which are broadly indicative of the dynamics of change underpinning the incremental process of reform. The third and final contribution of this book lies in its identification of the ingredients of rational policy transfer which can hopefully help guide future Chinese policy-makers to more progressive policy outcomes.