The Theoretical Analysis And Empirical Test Of National Audit In Corruption Governance

China has achieved remarkable economic success and become the fastest growing economic entity in the world since initiating the reform and opening-up policies in 1978. However, as the reform of economic institutions 、power decentralization、privatization and opening-up policies progress, corruption activities such as:embezzlement、bribery、kickbacks power-of-money deals and seeking private ends in public causes have also increased in most public sectors. In the latest report, the Global Financial Integrity(GFI) pointed out that in the 10 years up to 2010 China’s outflow of money was more than $2.7 trillion, nearly half of the total amount of all developing countries over the same period; From 2008,"corruption" as one of "the 10 focus problems " got in the "well-off magazine survey for five consecutive years; The Corruption Perceptions Index(CPI) released by Transparency intemational(TI) also showed that we could not ignore China’s Corruption problem. Corruption permeates every corner of the economy, it undermines social justice, causes the waste of social resources, makes the government and the public relations soured and affects the country’s international image seriously. Our country continues exploring on the anti-corruption pattern which has experienced several stages of the important changes. Form 1989 to 1997,"strike or punishment" was the main strategy which belongs to a single attack strategy. After the 17th,"punishment with prevention, focus on prevention" became the most important strategy and the anti-corruption pattern changed from single to comprehensive. At the same time, the 17th also indicated the direction of our efforts for the construction of our country;s national integrity system. Learning the concept of the "National Integrity System"(NIS) proposed by Transparency International in 1998, we should perfect the system of anti-corruption in China.Based on the perspective of national integrity system, this paper puts the national audit into the integrity system, discusses the positioning, mechanism and realization path of the national audit in corruption governance, test the effect of the national audit in corruption governance empirically. Using"the number of the cases that the auditing organ transfer to the justice, discipline inspection organs and related departments" as the measured variables, we build the regression model and then answer following questions:(1)whether the national audit can play a role in corruption governance,the number of irregularities detected by local institutions is positively related to the severity of corruption of public bureaucrats in a province;(2)the more rectification effort made following government auditing, the more effective local audit institutions will be in reducing corruption. Empirical results:the more efforts the auditing authorities put,the more corruption will be checked out; After auditing, rectification can reduce the occurrence of corruption. All these confirmed that national audit plays the vital role in corruption governance.There are three innovative points in this paper:first, the frontier of these problems, it makes the in-depth research of the national audit and anti-corruption; Second, the unique perspectives, based on the "National Integrity System" anti-corruption strategy, it pays more attention to the function of audit in the corruption governance; Finally, the results have guidance, it can provide certain reference for policy making in the future.