Research On The Effect Of China's Fiscal Budget Execution Audit And Corruption Governance

Corruption is a social problems of all countries in the world widely.Objectively,the corruption's emergence and development is a Complicated process.It is influenced by social,political,economic,cultural,moral,and many other factors,they are interact and influence each other.And it's a realistic problem that nots allow to ignore.At present,our country has been in the period of economic transition,corruption is embodied in all aspects of social life.From the microcosmic point of view,corruption level will affect the local economy monopoly,oligarch power and price management;From a macro point of view,growing corruption will hinder the healthy development for a long time in our society.Experience has shown that anti-corruption is a difficult and long fight,it requires all aspects in the society to cooperate with each other.In the national management of daily activities,government audit as a principal means of advance democracy and legal system construction and realize the economic supervision.It holds a very key role in the national governance.The government audit has always been to maintain national fiscal and economic order,promote the cultivation of clean government,improve the macroeconomic regulation and control.It also shoulders the responsibility of corruption.Through the comparing with social audit and internal audit,it has the characteristics of legal independence,mandatory audit supervision,audit institutions shall set up systemic and the audit content universality.This is incomparable by social audit and internal audit.Budget implementation audit as an important part of government auditing,its unsubstitutable embodied in the promote national macroeconomic regulation and control,enhance national finance supervision,strengthening the financial revenue and expenditure supervision,perfecting the financial management mechanism.It is on the basis of fully summarized many years experience of auditing work In our country and draw some lessons of advanced practice from the foreign government audit.Doa good job in financial budget implementation audit,will be able to benefit andeconomic benefit of financial fund.At the same time,to perform the audit budget funds has become a key link of corruption.The purpose of this paper is to study the relationship between the fiscal budget implementation audit and the effect of the governance of corruption.This paper includes five parts.First of all,summarizes the research background and significance,and discusses the innovation of this study;Secondly,according to the following order: the development of source of the corruption,corruption governance and financial capital budget implementation audit.This article has carried on the literature review.At the third part,by the public finance theory,principal-agent theory,the "immune system" theory and corrupt governance theory as the foundation to put forward the research hypothesis and constructed research model.Based on the normative and empirical methods and in the perspective of fiscal budget.This study using the government financial data of 31 provinces(autonomous regions and municipalities directly under the central government)in 2011-2015 as samples for empirical research.Then according to the research conclusion put forward policy Suggestions,and finally expounds the contributions and limitations of this study and the future research direction was prospected.The empirical results showed that the following hypothesis:(1)The audit scope and district levels of corruption significantly negative correlation,the audit scope is wider,the less corruption level;(2)Auditing and district levels of corruption significantly negative correlation,the greater in audit supervision and censorship,the less corruption level.Based on the above research results,this paper targeted put forward the following Suggestions: first,to strengthen the budget related reform;Second,perfect the content of fiscal budget implementation audit;Third,update the budget execution audit method;Fourth,continue to value and promote the government auditing in the construction of the anti-corruption work;Fifth,the comprehensive qualities of auditors is an important factor of corruption.