The Corruption Governance Research Based On The Financial Perspective

Corruption has become a social atmosphere, deep into the life; this seems to be a normal phenomenon. But we must recognize that corruption erodes the ruling foundation, shakes the leadership of our government. Corruption governance is urgent.Corruption is usually divided Into:administrative corruption, personnel corruption, judicial corruption and financial corruption, these four types have been involved in all aspects of life, the first three types of corruption is reflect in the financial corruption, the others corruption need to proceed through by the financial corruption. Financial corruption has a wide range, up to business executives, government leading personnel, down to the enterprise internal staffs, grassroots cadres, village officials, etc., the financial corruption can occur in those people. Why corruption happens and how to do, These are all of things to think and in-depth research.The occurrence of corruption can be attributed to human self-interest in the aspect of ideology, when the power in hand can benefit for themselves and their loved ones, most of people will be corrupting:many people can’t resist in the temptation when they have opportunity to take the public interest to personal interests. The power structure needs to be improved in the system of level, the central power is relatively concentrated, but at the same time, it Sacks the restriction and supervision, let power integrators have rent-seeking opportunities to corrupt by various ways. The corruption’s forms are changing with the improvement of the system and the regulation of the government, in terms of financial corruption, invoice false reimbursement, incorrect use.of accounting subjects, false contract signed, the bidding project budget not real, inflated income extracorporeal circulation, etc., those all are the normal way of financial corruption, and the broker in the market make financial corruption more hidden. When corruption is so rampant and widely exist, measures should be taken on the financial angle to govern the corruption.Regulatory power of our country mainly include the discipline inspection organs, the government audit institutions, the pubiic security organs and other institutions, the national audit office plays a very important force in the anti-corruption. So in the process of governance corruption, the first step is to strengthen the construction of the audit, in the process of audit, pay attention to financial analysis from multiple levels, maintain professional skepticism, focus on revenue, project contract, taxes and expenses, etc. The second is to strengthen the government’s fiscal budget. The National People’s Congress as the supreme organ of authority in our country doesn’t achieve substantial supervision as for the budget, doesn’t fully participate in the development of the government budget, implementation and checks and balances as well as to the audit of budge implementation situation, and also couldn’t control and supervision the flow of national fiscal spending, in this situation, it couldn’t happen financial corruption; The last step is to improve the financial personnel’s professional ethics, strengthen financial personnel the sense of work mission and honor, insist to do legal provisions of the state limited, but not the ask of the leadership, maintain financial personnel’s professional ethics and profession rules.