| The fundamental goal of national governance is to promote the government as an agent to fulfill the public accountability as much as possible for public interest rather than personal interest.However,people are all rational economic.In face of public and private interest,they should choose the best opportunity for their own interest.So it's necessary to establish a mechanism to make the government workers to promote the realization of national governance objectives as much as possible.National Audit,whose fundamental goal is to supervise,ensure and evaluate government's accountability,is an important system arrangement of current national governance.In reality,national audit has been suffering from a bad name of "ignorance".Some problems appear frequently in annual audit report."Is national audit useful?" Public people is discontent about it,which has damaged audit authority and government credibility.In this context,how to improve national audit accountability mechanism becomes an important issue of national governance.To improve national audit accountability mechanism,the first we should do is to understand how national audit accounts and how national audit accountability serves national governance.And then we can understand its effect.To let it better play,we can put forward suggestions to the poor area of national audit.Mechanism has two meanings:firstly,what is the body made up of and why;secondly,how does the body work and why.Most of the existing researches are about the component elements of audit accountability,and lack of the questions about "how does national audit accountability function" and "why should it work so".This paper divides the mechanism of national audit accountability into three parts and focuses the last two because of the adequacy of the first one:the component elements which are called "factor mechanism";the specific operating mechanism and the goal realization mechanism.The specific operating mechanism refers to "how does national audit play the function of accountability".To account,two elements are necessary:information and punishment,which national audit possesses both,but the function of information is the core of the whole process of accountability.The goal realization mechanism refers to "why does the national audit accountability work so".In fact,the original intention of establishing an audit accountability system is to improve the national governance.As an economic man,the government's intrinsic property is self-interest.Information asymmetric,low cost of offence and ineffective constraints to culture and institutional provide external conditions for the government to pursue self-interest regardless of public interest.National audit utilizes its information and supervision(punishment)function to realize accountability and produces positive influence to human behavior,who is the objective of national governance,not only that,but also can influence the culture and institutional environment in which human lives.National audit accountability can indirectly affect economic,political and social governance through the medium of government behaviors.First of all,to achieve economic goals,what the national audit accountability has to do is to ensure the effective implementation of the public policy.Secondly,Power control is the most important in political governance,because power can make interest.National audit accountability should determine(at least let stakeholders understand)whether power is in cage.At last,Information public is the core of social governance.National audit accountability need to promote government's transparency and promote information disclosure.According to the above three theoretical propositions proposed by theory,this paper does the following three aspects of empirical work:First,builds audit accountability measurement system by factor analysis method,to get the score of audit accountability,information function,direct punishment function and indirect punishment function.The scores can be used to analyze the relationship between audit accountability,government behaviors and national governance,and to analyze the specific mechanism of audit accountability to improve government behaviors.Second,examines the goal realization effectiveness of audit accountability,as well as the role of government behaviors in this process.The studies are carried out from economic,political and social governance respectively,and find that audit accountability can promote the realization of the goal of economic and social governance field,but not for political field.It works on national governance,not by the means of "corruption governance",which is generally considered,but relying more on promoting the effectiveness of macroeconomic policies and openness of government information,specifically:(1)Audit accountability can promote economic development,which is realized through improving the government's decision-making behavior.(2)Dereliction and corruption can weaken the efficiency of political governance,however,it is not significant for audit accountability's function to curb corruption and to improve the efficiency of political governance.(3)Audit accountability can promote public participation,information disclosure of the government is the intermediary variable of the process.Third,examines the main mechanism of audit accountability to improve government behaviors,that is,either information function or punishment function is more significant or functions greater in the process to improve government behaviors.The study found that for decision-making behavior,information and direct punishment function are significant,but the coefficient of information function is greater.For corruption governance,no function is significant.For the improving of the disclosure behavior of government information,only information function is significant.At last,indirect punishment function is always not significant for improving all the three government behaviors.There are four innovations and academic contributions in this paper.Firstly,the research expanded the mechanism of national audit accountability from single factor mechanism to the specific operation mechanism and the goal realization mechanism.Existing studies are mostly about the element and components description of national audit accountability.According to the study's understanding of mechanism,elements and components are necessary and premise of the establishment of a mechanism,but not all.Audit accountability mechanism should also answer the questions that how it works and how to realize the goal.So the research defined national audit accountability mechanism by three aspects,factor mechanism,specific operation mechanism and goal realization mechanism,and analyzed the latter two to explain the word of mechanism.Secondly,this paper builds an aggregative indicator of the Intensity of national audit accountability,which may provide a new way of thinking and proxy variable for the following studies.Existing studies use correction rate to show the effect of audit accountability,but not comprehensive.This paper constructed a comprehensive measurement system from the concept definition of audit accountability,combining its information and punishment function,to reflect the intensity of audit accountability,which is more scientific,more reasonable and more aggregative.Thirdly,this paper finds that national audit's governance effect is not reflected in corruption governance,but mainly in the promotion of the effectiveness of government policies and information disclosure.However,the public always takes it for granted that when national audit can't restrain corruption,it's meaning that national audit accountability can't serve national governance.This paper proves that the national audit accountability's governance effect is more reflected in the promotion to macro decision-making and the information disclosure.It has been playing an important role in national governance in these two aspects.Fouthly,this study confirms that information mechanism is more important for national audit to account and finds the reasons for the poor performance of audit accountability.In a long time national audit has been criticized by "ignorance".But for why and how to improve,current research is lack.In previous researches,the mechanism of national audit to account is not clear.This paper found that national audit plays a role in national governance,mostly relying on in information function.Insufficient punishment and poorly coordination are the root of "ignorance". |
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