The government audit plays a vital role in authority restriction and surveillance.

The Government of West Countries and Their Power Restriction;

The harmful factors to prevent the current supervision by public opinion are analyzed to widen the space for the supervision by public opinion and to set a new balance between power restriction and power protection.

Mainstream theories often verify the justification and necessity of power restriction from human nature,which have some insuperable limitations.

In this paper,problems as are frequently encountered in auditing were discussed and corresponding solutions were suggested,hoping that they would be of some reference value and utility for further reinforcing the effect of auditing on power check and monitoring so as to improve the governing capacity of our cadres and ultimately promote the overall development of the harmonious economic society.

The main reasons are lack Legislation guidance of restrict power and ignorance of regulate behavior on legislation technical skills.

Confucianists before the Qin Dynasty proposd the“rule by virtue”theory based on ethic method to solve the problem of power restraint .

Sun Zhongshan summered up Chinese thousands years of political wisdom, probed the political thought and system of European and American countries, with the integration of China s national condition, put forward a whole set of state administration idea and policy, with the power restraint and the people s ownership of the sovereign rights and the republic thoughts.

Therefore, the legalization of the power restraint mechanism is the sole effective approach to prevent and conquer corruption.