| Development of democracy in countries around the world concerned about the important proposition, is also an important goal of China’s socialist construction and explore effective paths to promote the development of democratic politics is an important task of political reform in China. China is in a critical period of political reform, and how checks and supervision of public power, to effectively prevent and curb corruption and safeguard the democratic rights of citizens are problems to be solved. The government audit as an effective supervision mechanism and means to play an important role in advancing the development of democratic political process, has been subject to the party and government attach great importance. The16th CPC National Congress report:"Strengthening the powers of checks and balances and oversight, focusing on strengthening the supervision of leading cadres, especially leading cadres... the role of the judiciary and the administrative supervision and auditing departments." It is the first time made it clear that our audit responsibilities in the control and supervision of power, new breakthroughs in the functional position of the national audit in the national democratic institution building. In2010, Jiayi Liu Auditor-Genera on the national audit conference that during "Twelve Five" the audit work in the service of economic and social scientific development, promote the deepening of reform and democratic rule of law, safeguard national economic security and promote the construction of anti-corruption to a new level "; In the2011national audit work, he further proposed to deepen the economic responsibility audit work, for promoting the building of socialist democracy and the rule of law and anti-corruption, promote governance and cadre supervision and management, and promote the development of economic and social science, with significance. Exposure of the2002annual budget of the four ministries, Jinhua Li, Auditor-General audit report on the third session of the Tenth NPC Standing Committee from June2003to the implementation of the serious problems in the’ audit results, and then blowing the "audit storm" to WenChuan follow-up auditing of the earthquake relief effort and reconstruction, to the disclosure of the Red Cross, the budget funds, and supervise the operation of the public authority, to improve government transparency and safeguarding the citizens right to democratic supervision and the right to know the important role of government audit in gradually manifested.In conclusion, both in theoretical circles and practitioners, government audit has an important role in promoting the development of democratic politics, this assertion is generally recognized. However, the theoretical study of the relationship between the Government Audit and democratic politics had not been expanded in-depth, innovative and even lags behind the work of audit practice. Therefore, to accelerate the study of government audit and democratic political theory, and in order to guide the commencement of the audit practice, promote institutional reform and innovation of China’s government audit is an important task of theoretical studies of the current government audit. This paper attempts to clarify the relationship between the Government Audit and democratic politics, to explore the important role played by the government audit in the development of democratic political process. Specifically, divided into three parts, Firstly, the Government Audit and democratic politics, the dialectical relationship between theoretical analysis, focused on the government auditing mechanism of action to promote democratic development and realization of the path; Secondly, to promote democracy and political development of the role of Government Auditing Empirical inspection, in order to demonstrate the relationship of government audit and development of democratic politics to provide a preliminary empirical evidence; Lastly, theory of our government audit of the status quo, on the basis of the above theoretical analysis and empirical testing, combined with innovative government theory to the audit recommendations.The framework of this paper is organized as follows:Chapters1-3build a basic theoretical framework of this study. Firstly, this paper defined the "political" and "democracy" concept, and sorted the theory,which is the basis of later research. Secondly, this paper systematic analysis of the operating mechanism of democratic politics. The system of democratic political structure is divided into three levels of value level, the macro level and micro level. Which micro-level operational mechanisms of democratic politics is a concrete manifestation of the democratic spirit of the level of value, and to ensure that the macro level, the democratic system can be a healthy operation. Government Auditing is a micro level institutional arrangements, and their specific role can only be implemented in the micro-level of the operating mechanism of democratic politics. The operating mechanism of democratic politics to refine the mechanism for the public power entrusted to run checks and oversight mechanisms for public power, political decision-making mechanism, the transmission of information and communication mechanisms, several aspects of political participation mechanism, the purpose is to find a political democracy and government audit the meet point, the theoretical basis for this study.Thirdly, this paper, starting from the theory, history, law, and realistic point of view, to study the intrinsic link between the Government Audit and democratic politics, government auditing is an important part of democratic politics, democratic politics is the development of government auditing, both mutual promotion and common development. Given the space limitations, we will research perspective focused on the government audit role in promoting democratic politics.In Chapter4, based mainly on the operating mechanism of democratic politics, study the government audit to promote the role of democratic political development and its path. This paper demonstrates that the democratic political development of the role of government audit and improved public delegate mechanism of checks and supervision of the effective exercise of public power, to improve the transparency of the government’s political and deepen the democratic construction of the basis of several aspects of its path, including the identification of government official squalifications, overseeing the democratic electoral process, to supervise the use of public resources, to evaluate the efficiency of governance, to evaluate the rationality of the economic system, to prevent the resist corruption, protect citizens’ right to know, to participate in the basis of democratic self-government.Chapter5studies the impact of Government Auditing promote the development of democratic political role played by the main factors, including the internal level and external level. Government Auditing promote democratic politics to play a developmental role of the internal government audit mode, the input power of government audit, government audit results public, and utilization. Government audit promoted democracy and political development of the role of the external main level of economic development, people’s level of education and the degree of democratic development.In chapter6, an empirical test of the factors that promote the development of. the role of democratic politics to influence a government audit. This paper selected alternative administrative transparency as democracy and political variables, and examines the inputs of government audit, government audit enforcement and government auditing output whether the results have a democratic political development impact. The empirical results show that government audit is to be able to play a role in promoting the development of democratic politics. If government auditing enforcement more, the greater the restriction and supervision of public power operation and use of public resources more effectively, the greater the role of the operating mechanism of democratic politics. However, due to the social history and economic environmental reasons, the system of government auditing in China there are still many problems, is still not perfect, the government audit quality is not high, the use of audit findings are not sufficient to make our government audit on the development of democratic politics role in promoting not been fully realized.In Chapter7, this paper on the basis of the above study, the suggestions based on the concept of democratic politics, promoting government audit of theoretical innovation. The recommendations include government audit objectives to promote theoretical innovation, to promote theoretical innovation of the government audit methodology, promoting government audit system innovationFinally, Chapter8summarizes the main conclusions of this article, and pointed out the limitations of this study and subsequent research.The innovation of this paper include:Firstly, in theory, the relationship between the Government Audit and democratic politics System of government audit to promote its mechanism of action of deep-rooted democratic political development, the path and impact factors. Theoretical circles, although when the Government Audit and democratic political research, but always tends to scattered, no specific analysis of the systematic theory of such problems. On the basis of existing research results to the anatomy of operational mechanism of democratic politics as a logical starting point, in-depth to explore the Government Audit and democratic politics relevant points system based on analysis of government audit and the relationship of democratic politics, with an emphasis on the mechanism of government audit to promote the development of democratic politics and achieve path, this is the first time the systematic study on this issue at the theoretical level.Secondly, Provide empirical evidence on government audit to promote the development of democratic politics into the factors line empirical test for the Government Audit and democratic political relations. Democracy itself is difficult to quantify the field of government audit data access is also quite difficult, now almost not from an empirical point of view of the Government Audit and democratic political relations literature. Administrative transparency as democratic political alternative variables, access and organize audit Yearbook, China Statistical Yearbook data, file-based research methods to an empirical test of government audit and the relationship of democratic politics, which is In this study, the field of an exploratory attempt.Lastly, this paper proposed Government Auditing theoretical innovation strategy based on the concept of democratic politics, to further explore the theory of government audit objectives innovation, the innovation of the methods of the theory of government audit and government audit system innovation ideas. |
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