| In October 2014,during the Fourth Plenum of the 18th Central Committee of the Communist Party of China,the authorities announced that China will improve the system of national audit,and ensure the audit supervision being implemented independently.On December 8,2015,the Central Office of the Communist Party and General Office of the State Council have put forward "a framework of opinions about some important problems to improve the audit system" and "implementation suggestions of expanding the coverage of audit" The central opinions of the above documents are as follows:China will increase the intensity of reform and innovation,improve the national audit system and audit management system.On May 17,2016,The National Audit Office of our country has issued "'Much starker choices-and graver consequences-in' audit work development plan".The plan emphasizes that the audit system should be improved further,so that it can play an increasingly important role in supervision system.In recent years,the authorities stressed several times that the national audit system should be further reformed.Based on the audit work of past 30 years,the national audit should be reformed further,as the position and functions of audit system in the whole national governance system have been improved greatly.National audit office in our country has been founded in 1983.Since that time,it plays influential roles in the maintenance of peoples' interests,promotion of the democratic rule of law,maintenance of financial and economic order,protection of national economic security,promotion of reform and development,reinforcement of power supervision and so on.As China is vigorously promoting the modernization of national management system and governance capacity,the position of national government in the national management system has been greatly improved.Comprehensively deepening reform and national management system modernization not only bring unprecedented opportunities for the national government,but also higher requirements and demands.Consequently,the ways to improve the national audit system,which is compatible with the modernization of our national governance,should be an important topic that we should pay great attention.Just as an old saying goes,"With copper as a mirror,you can now dressed;to person,we can see advantages and disadvantages;learn from history,one can know this rise and fall.”People can always learn from history.To some extent,the history of audit is the rise and fall of a country,is a history of national government,and also a history of interest games,ideological confrontation,cultural collision and institutional replacement(Liu Jiayi,2015).National audit in China has a long history.Through presenting the development history of national audit system and illuminating the general evolution process of national audit system and rules,it can become a guide for audit practice and provide theoretical basis for the further improvement of modern national government system.Now,there is no abundant literature in the field of institutional reform of government audit.In order to promote the improvement of national audit and provide theoretical basis for the innovation of audit system,presenting the development process of national audit system comprehensively and explicitly is a must.This dissertation regards the following texts as the breakthrough of study points:(1)the "audit report of central budget implementation and other budgetary revenues and expenditures of last year"(hereafter referred to as "audit working report"),which were issued by the National Government Office from 1995 to 2015;(2)the speech delivered by the Audit-General on the National Auditing Conference(hereafter referred to as 'audit conference report')from 1984 to 2016;(3)the audit results announcements released by the National Government Office from 2003 to 2016.Based on a method of content analysis,this dissertation explores the change of the content of the above three texts,and then the historical change of national government system.Not only illuminating the background and development of government audit system,but also the general process and laws of developments,our research provide some evidence for the revolution of modern government audit system,so this dissertation has both theoretical and practical significance.This thesis is arranged as follows:Chapter 1:Introduction.This chapter outlines research background,research significance,research design and methodologies.This chapter is overall planning.Chapter 2:Literature review.This chapter discusses the present research which is relevant to the institutional revolution of national audit system and content analysis method respectively.The research on institutional revolution of national audit system is focused on the process,motivation and path of the system;the main research aspects about content analysis are as follows:descriptive analysis,comparative analysis,sentiment analysis,trend analysis and readability.This chapter identifies the opportunities for research.Chapter 3:Theoretical Basis.Firstly,based on an in-depth analysis of public accountability theory,immune system theory,good governance theory,new public management theory and Marxism's theory of state,this chapter put forwards that the foundation of national government audit is the conflict of interests and information asymmetry.Then,combining the old institutional theory,new institutional theory,Marxist institutional theory and the ideas of institutional economists in our country,the motivations of national audit reform are explored.Chapter 4:Theoretical framework of national audit system.This chapter constructs a theoretical framework of national audit institution which contains national audit system and national audit mechanism.Based on an analysis of national audit's status in national governance and its functions,fundamental objectives and organizational system,this part discusses national audit system.National audit mechanism is consisted of the following seven elements:form of organization,mode of execution,evaluation method,conclusion drawing,report delivery,application of results and personnel management.The theoretical framework laid a solid foundation for the research of national audit revolution.Chapter 5:Process of national audit revolution.In the framework built in chapter 4,this chapter starts from the content analysis of audit working reports,audit conference reports and audit results announcements.Specifically,word frequency analysis,key word analysis,network analysis,clustering analysis,sentiment analysis and thematic analysis are conducted to analyze the above reports and announcements.By presenting and concluding the content change of audit reports and announcements,the revolution of national audit system is explored.Chapter 6:Readability of national audit reports and announcements.Using Chinese readability formula,this chapter calculates the readability score of audit working reports,audit conference reports and audit results announcements respectively.Comparisons between the above three texts' readability scores and average education level of their own information recipients are made.Their compatibility is a significant signal of transmission efficiency and effect of national audit information.Chapter 7:Motivation analysis of national audit system.Based on the revolution theories of national audit system,this chapter discusses the immediate causes and root causes of national audit system revolution.As the development of political,economic,legal,cultural and technological environment,the position and function of national audit in national governance have been greatly improved and strengthened.The above is the immediate cause.The root cause is the conflict of interests between stakeholders in national governance.Chapter 8:Political implications for the improvement of national audit system.The suggestions are focused on four aspects:expansion of audit objects and contents,innovation of audit methods,improvement of audit report system and implementation of audit results.Chapter 9:Conclusions and expectations for future research.This is a concluding section,which summarizes main findings,research limitations and expected direction for future research.There are three innovations of the dissertation:(1)Introduce content analysis method to the field of national audit researchNow,the method of content analysis is widely used by foreign scholars in disciplines of journalism and communication,library and information science,sociology,psychology,behavioristics,etc.In China,content analysis method has been gradually applied to the field of journalism and communication,library and information science,sociology,management and so on.However,the method has not been used in the field of audit research.By adopting content analysis method to explore the evolution of national audit system,this dissertation not only expands the application scope of content analysis,but also provides a brand-new research method to the field of national audit.Readability is an important part of content analysis method.This dissertation adopts readability formula to explore the readability level of national audit reports and announcements.Nowadays,Chinese scholars tend to use readability formulas which are developed by foreign scholars to conduct research,such as Flesch formula,Lix index and so on.At the same time,the texts they research mainly focus on Chinese and English textbooks,literature,news reports,annual reports,internal control reports,social responsibility reports,etc.But the research has the limitation that English readability formula may be inappropriate to analyze Chinese texts,because there are enormous differences in the sentence structure and text structure between Chinese and English.Consequently,based on Chinese readability formulas developed by Song Yaoting(2013)and Liu Yinian(2015),this dissertation conducts a comprehensive research on the readability level of audit working reports,audit conference reports and audit results announcements.This dissertation develops a sentiment dictionary which is applicable to national audit research.By analyzing annual reports of list companies in the U.S.from 1994 to 2008,Tim&Bill(2011)find that nearly three fourths of the words from annual reports are classified as negative according to "Harvard Dictionary",but they are in fact neutral in finance and accounting areas.Similarly,the words which are regarded as negative in "Cihai" or "Modern Chinese Dictionary" tend to be neutral or even positive in audit reports.In this case,this dissertation develops a sentiment dictionary which is applicable to analyzing audit reports.The dictionary is composed of both positive words and negative words,so that the affective content delivered by audit information can be better understood and measured.(2)Construct a theoretical analysis framework of national audit institutionNowadays,there are some researches which focus on national audit institution,but a small number of literatures construct the analysis framework of national audit systematically.Clarifying the generation and intension of national audit and constructing the theoretical framework is the key to analyze national audit institution and its revolution.In my opinion,the conflict of interests and information asymmetry in national public interests relations lead to the generation of national audit institution.National audit institution is the institutional arrangement to solve information asymmetry and relieve conflict of interests between nation and stakeholders.The analysis framework of national audit institution is consisted of two parts:national audit system and national audit mechanism.Audit working reports,audit conference reports and audit results are encoded based on the analysis framework,which is followed by content analysis.(3)Explore the generation of national audit institutionIn these days,the theories on the generation of national audit which are widely accepted by academia are as follows:public accountability theory,immune system theory,good governance theory and new public management theory.After an in-depth analysis of the above theories and Marxism theory of state,this dissertation holds that,the generation basis of national audit is the conflict of interests and information asymmetry in national public interests relations.By means of national governance system and mechanism configuration,the nation adjusts and regulates interest relationship between nation,society and individual and interest relationship within interest groups.National audit is a process which aims to adjust interest relationship between nation,society and individual and protect national public interests.Conflict of interests,which is the dynamic game process between stakeholders,overwhelms in national interest relations.Consultation,adjustment,cooperation and interaction are main methods to relieve conflicts of interests. |
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