A Study Of Government Audit And Corruption Governance

Corruption is a behavior of misusing public power for personal gain, and it is a historical and social phenomenon. Governments are always focusing on combating corruption. Their experience indicates that it needs legislation, administration, judicature, auditing, system, news media and some other aspects working together to win in the anti-corruption crackdown. This paper focuses on the government audit function in the anti-corruption, and auditing has the function of corruption governance. In China, audit authority plays an important role in combating corruption, and it is determined by the following characteristics:the nature of government audit is to ensure the comprehensive and effective implementation of accountability; government audit is an independent government administrative organization, required by law and specializing in the exercise of supervision; the objects of government audit are the revenues and expenditures of State Council departments and local governments, financial revenues and expenditures of state-owned financial institutions and enterprises, and other revenues and expenditures subject to government expenditure per Law; the audit authority gives the audit comments in accordance with the related financial revenue and expenditure laws, regulations and other relevant provisions of the State Audit and Evaluation, and makes auditing judgments and decisions within the statutory terms; audit authority performs supervision on the authenticity, legality, and efficiency of revenue and expenditures according to law, so as to protect the security of state assets, and improve economic efficiency.From the natural characteristics above, we can see that government auditing plays an irreplaceably important role in anti-corruption. This paper analyzes the root causes, performance, harm and treatment of corruption. Combining with the nature and functions of government audit, it analyzes the specific functions government audit performs on corruption, and thus achieves the purpose of corruption governance. Further, in this paper empirical data of previous years is adopted to evaluate the government audit control effect in the anti-corruption. The result of the empirical study quantifies the effectiveness of government audit in corruption governance, and shows improvements should be made to enhance the effectiveness of its anti-corruption. It also provides data reference to some extent to strengthen the effectiveness of government audit in the anti-corruption.This dissertation is composed of seven chapters:Chapter One, introduction. This chapter describes the background and significance of the research, and expected innovation.Chapter Two, the literature review. This chapter covers previous research result of the corruption and the governance function of government audit regarding to the corruption.Chapter Three focus on the theoretical analysis of the governance function of government audit regarding to the corruption. This chapter covers the causes, performance, hazards of corruption. And analyze government audit from the "Economic Cybernetics" regarding to the natural of the government audit, and from the "immune system" regarding to the function of government audit. Based on the "Economic Cybernetics", government audit is responsible to ensure the public accountability be performed fully and effectively. Therefore, anti-corruption is one of the purposes of government audit. And based on the "immune system" point, government audit is able to prevent, expose and resist corruption, and it plays an important role in the corruption governance.Chapter Four covers the path analysis of the governance function of government audit regarding to the corruption. Government Audit can prevent, control and reduce corruption, what’s more, there is interaction between three function, and governance effect can improve the efficiency of government audit.Chapter Five is the empirical analysis. I select the number of crimes committed which the judiciary processed each year as dependent variable, and the scope of government audit, enforcement level, and information transmission level as independent variables. Then I investigate governance effect on corruption government audit by linear regression model, with an analysis of the regression results.Chapter Six covers some recommendations to improve governance effect of the government audit regarding to corruption, according to the present status of China’s anti-corruption.Chapter Seven is the conclusion. This chapter includes the conclusions, innovation and research limitations.