A Study On The Governance Function Of Government Audit And Corruption Governance

With the deepening of China’s economic transition process, especially since the 21st century, China’s corruption is particularly serious, have data to show that about 4%-8% of the gross national product (GNP) is to eliminate corruption. According to the United Nations anti-corruption authority by transparency international (TI) annual corruption perceptions index released (CPI) as you can see, since 2003, the mainland index score hovers between 3.23.9, belongs to the corruption is more serious. The 2012 global financial integrity organization (GFI) report the illegal capital flight in developing countries:2001-2010, this paper points out that China’s illegal capital flight number in the developing countries,10 years accumulative total $2.74 trillion, accounting for about into the statistics of 150 developing countries over the same period 50% of outflows. Corruption has given China’s economic reform and development, social stability, political correctness has brought huge destruction, the Chinese government needs to be in the legislative, administrative and judicial, audit, the system and the news media and so on various aspects of mutual coordination, in July 2011, LiuJiayi auditor-general in China audit the third member of a speech on the BBS, first put forward "the national audit is an important part of national governance,... the national audit should play an important role in national governance". Since then, "the national audit and governance" issue caused fierce debate in the academia and practice, the role of auditing in national anti-corruption system is increasingly for rulers and paid great attention in theoretical circle.This research mainly revolves around two major problems:one is the government auditing theoretical framework and research of corruption governance functions, The second is the effect of government audit anti-corruption test research. In the first part of "public entrusted economic responsibility" as the theoretical basis, research the government audit system of anti-corruption theory support and focus, analysis of government audit in the role, function and role of corruption governance mechanism. The second part is corruption as the explained variable to fraud detection efforts and post audit improvement efforts as explanatory variables, with the economic development level, degree of education, wages, government scale as control variables, such as by building linear regression model to measure the government audit governance effect of corruption. Finally draw lessons from the successful experience of the foreign anti-corruption measures, puts forward economic countermeasures of corruption with Chinese characteristics, to provide decision-making reference for corruption.This article’s main contribution is in the current under the condition of the prohibition of corruption, government audit focus on corruption, by giving the government audit of anti-corruption "most responsibility", "knowing" and "participation" innovation path to provide reference for policy making, added to the theoretical basis of government audit anti-corruption, and made certain contribution to enrich relevant theoretical literature.