The Research On Control Effects Of Government Audit Based On Audit Demander And Audit Supplier

Recently, all of the country was rampaged by the audit storm, which means thework of government audit not only gain the public attention but also gain thedemand of higher quality. As a public product, the effects of government audit areaffected by audit demander and government supplier as well. The reciprocity ofdemand and supply will make government audit reach a higher level. Our governmentstrand into a dilemma, so the government need to improve the control effects ofgovernment audit, make the supply and demand of audit reach an equilibrium.The paper mainly studies control effects of government audit based on auditdemander and audit supplier. First,we take principal-agent theory, publicaccountability theory and signaling theory to analyze the motive of supply anddemand of government audit.then we analyze the influence on control effects ofgovernment audit using theory and empirical research method.The research showsthat the aduit demand of the mass,NPC and government as three demanders strengththe audit control effects. And the more effectiveness of executive、punishment anddisclosure,the better effects of audit control.The number of auditor have positiverelationship with control effects but not distinct.There are no signs show that there arepositive relationship between control effects and punishment of law.The article makesa interpret about the reason base on practical experiment. Finally we give proposesabout how to improve control effects of government audit,insisit onmarket-orientation and stimulate demand to improve demand level,finally realizeequilibrium between demand and supply and optimize the control effects ofgovernment audit.