Research On The Effect Of National Audit Based On The Audit Rectification

The national audit as an important part of national governance system, has a great influence on the development of the national audit even the capacity of national governance. The effect of national audit depends not only on audit work quality, but also depends on the follow-up to the rectification. It will lost meaning if the audit check without remedy, and thus to promote the efficiency of the audit rectification is very important to improve the effect of national audit. In recent years, National Audit Office of China has broaden the scope of the audit, public audit results and to strengthen the audit construction, which achieved some performance, but still have a lot of difficult, like problems occurring again and again. It’s restricted the further development of the national audit. Therefore, this article is based on the perspective of audit rectification to analysis the situation of audit rectification in China and to study whether the current audit rectification can effectively improve the effect of Chinese national audit. It’s desirable to provide a theoretical basis for further improving national audit effect, and there is practical significance to enhance national audit capabilities, rich audit accountability and promote the future development of the national audit.Firstly, this paper analyzed the present situation of audit rectification in recent years from the rectification system, rectification report, rectification results and other aspects. Then we select the 31 provinces and cities as a sample, select the data from2007 to 2013, using multiple regression analysis method to analyze the relationship between the audit rectification and the national audit effects. The main conclusions are as follows: enhance the rectification effort of problem funds and the cases can protect the national financial and economic order, improving national audit effects;rectification of the problem funds has failed to control corruption, but efforts to deal with the transfer cases can play an effective deterrent effect to corruption, which can promote constructing a clean government. In addition, preventive rectification can’t play an active role in enhancing the effect of national audit.Finally, basing on the foregoing analysis we suggest to establish a sound audit rectification laws and regulations, to build a perfect national audit institutional system and an audit rectification work system, to increase efforts to implement the audit rectification and to increase audit input power to enhance the national audit effectiveness, in order to expand the research on the national audit from the perspective of rectification and further improve the effectiveness of the national auditin practice.