The Influence Of "Three Public Funds" Audit On The Quality Of Information Publicity Of "Three Public Funds"

Since December 4th,2012,the CPC deliberated and passed the eight provisions to improve the style of work,Chinese government have paid a high attention to strengthen the government information disclosure and govern the “Three Official Consumptions” expense. The basic goal of government audit is to ensure and promote the management of government departments to public resources comprehensive and effective.The state council released The Opinion on Strengthening Audit Work by the document of nation-wide deployment and audit work printed and distributed in Country [2014] No. 48 on 9th October,2014,that the audit of “Three Official Consumptions”,conference expense and office buildings’ construction must be strengthened,economizing and standardizing management must be promoted and government construction becomes more economically according to the spirit of the eight provisions and the state council’s requirement of the agreement of three-point law.The “Three Official Consumptions” audit plays an important role in improving the governments’ “Three Official Consumptions” information quality and improving the governments’ administrative transparency to make our country achieve good governance. Nowadays,most researches on the “Three Official Consumptions” are just relating the facts, mainly combining with the issues occurred in the process of the “Three Official Consumptions” disclosure,and studying the solution generally. Until now,the thesis of researching the relationships between the “Three Official Consumptions” audit and its information disclosure quality hasn’t been found in the master’s or doctoral thesis library. Based on this,regarding the “Three Official Consumptions” audit under the situation of government information disclosure as a research object, this paper, taking the existing research results at home and abroad for reference, explored the acting path of the “Three Official Consumptions” audit to promote the governments’ “Three Official Consumptions” information disclosure quality,tested by evidence the influence of the “Three Official Consumptions” audit quality on the quality of its information disclosure by applying the relevant theories of public management and physics theory to improve the quality of our governments’ “Three Official Consumptions” information disclosure and perfect the “Three Official Consumptions” governance.In this paper, we expected to correctly understand the actual situation and implementation effect of our current governments’ “Three Official Consumptions” information disclosure and its audit, and made an objective evaluation to the current governments’ progressing of governing the “Three Official Consumptions” and the governments’ information publicity policy through arranging the issues of the governments’ “Three Official Consumptions” information disclosure and its audit developing course. Secondly,some theoretical basis and empirical evidences were provided to perfect our governments’ “Three Official Consumptions” information disclosure and its audit policy through the theoretical analysis and empirical test of the influence of the governments’ “Three Official Consumptions” audit on its information disclosure quality.Study found:(a) At present, the “Three Official Consumptions” report disclosed by the central departments has a unified disclosure time and form, most of the departments make some explanation on the “Three Official Consumptions” according to the existing regulations,but the contents are too general and should be further refined; moreover, because that the concept of the “Three Official Consumptions” is vague and its standard is not clear,there are a lot of shadow areas both in the public supervision and in the audit supervision,unable to make the masses understand the disclosed data effectively,which hinders the our country to promote the governments’ process of good governance.(b) The governments’ “Three Official Consumptions” audit can promote its information disclosure quality through the following methods: firstly,based on implementation path of new public management’s rent-seeking theory. In order to avoid the characteristics of public goods of the “Three Official Consumptions” information disclosed by government agencies,the government audit departments make an accounting and auditing supervision to the government agencies’ public choice and running effect,evaluate the economy,efficiency and effect of administration perform-duty behaviors,and urge them to perform their public administration management function legally and effectively,and supervise and urge them constantly adjust and improve their work, and then the governments’ information disclosure quality is improved; secondly,based on the implementation path of the principle of shadowless lamp effect. According to it, the government auditing departments verify whether the “Three Official Consumptions” disclosure information is in accordance with the relevant standard of audit judgment by reviewing the disclosed “Three Official Consumptions” information,and then write the audit report based on the results to give the masses feedback,make the masses play a role in supervising government departments effectively,which would help the government to improve its “Three Official Consumptions” disclosure quality through such a multi-angle effective supervision,thus realizing the real administrative transparency, “ being shadowless”.(c) This paper considered that the “Three Official Consumptions” audit quality has significantly positive effects on its information disclosure quality of the governments. The “Three Official Consumptions” audit quality of the central governments made two audits in the years of 2011,2012 and 2013, regarding the corresponding total amount of the “Three Official Consumptions” audit disclosed by the government departments, the information content of the departments’ “Three Official Consumptions” report and the ratio of the increase or decrease of “Three Official Consumptions” budget amount in the following year as the proxy variable of the “Three Official Consumptions” information disclosure quality, the influence of the governments’ “Three Official Consumptions” audit surveillance intervention on its information disclosure quality, was investigated. The results showed that: if the “Three Official Consumptions” audit quality is higher, the audited departments’ amount of “Three Official Consumptions” is larger, the information scale is larger and the next year’s “Three Official Consumptions” budget is lower,that is to say,which can improve the disclosure quality of government information. The introduction of external supervision mechanism to government audit can effectively restrain the opportunism behaviors of the government departments, increase the value content of the government information disclosure,and promote and ensure the effective performance of government public entrusted economic responsibility.