Research On The Effect Of Government Auditing On The Level Of Basic Public Service

With the development of the national economy and the improvement of the financial system,the living standard of the Chinese people has been improved.When people meet the simple food and clothing,the demand of basic public services improves.And the government found it important to improve the level of basic public services.However,with the improvement of the government's fiscal policy as well as the increasing importance of basic public services,the amount of subsidies from government for improving basic public services are gradually increasing.However,because of the fact that the amount of funds for improving the level of basic public services is huge,there are many problems of these government funds in the process of using them,such as the improper management of fund,the misappropriation of special funds etc..The government audit has great effect.The government audit can improve the efficiency of the use of funds through its supervisory function,so that these government funds can improve the level of basic public services effectively.Though,in theory,government audit has the function of supervision and suggestion to improve the using effect of the fund for basic public servicers,it is a worth studying that whether the effect is significant.This paper will adopt the method of combining normative research and empirical research,choosing from 2007-2013 in China's provinces,municipalities and autonomous regions which is involved 31 samples to construct an evaluation system according to the level of basic public service.According to the principal-agent theory,the theory of public accountability theory framework,this paper analyses whether government auditing is affected for the equalization of basic public services through empirical research.The structure of this paper is as follows:The first part is introduction.It mainly introduces the research background and research significance,research content and logical structure,research ideas and research methods.The second sector analyze the domestic and foreign literature,the literature is divided into three parts,which is the literature review on government audit documents,basic public service documents and the documents of government audit promoting the level of basic public services.The third part is the definition of basic concepts and basic theory.This part of the paper involves the basic concept,starting from the two dimensions of principal agent theory,public trust theory,and constructs a theoretical analysis framework.the principal-agent theory clarifies the relationship between government auditing and public citizen because of the most concern about the level of basic public services,which provides the platform for the government audit to have an impact on the level of basic public services;public accountability reflects the responsibility of the government,including raising the level of basic public services,which provides a theoretical basis for the government audit to influence the level of basic public services.In addition,this part also discusses the connotation of basic public services and the reasons and mechanism why government audit has an effect on the basic public service level.The fourth part constructs the index system to measure the level of basic public services.The basic public services are divided into seven level and twenty level two indexes to analyze the level of basic public service in China from year 2006 to year 2015.And this paper selects the indexes to measure government audit quality.In addition,this paper analyzes the status quo that government audit has an effect on the use of the funds of basic public services.The fifth part is the empirical analysis of the impact of government audit on the equalization of basic public services.This paper puts forward the research hypothesis on the basis of the existing theoretical analysis and research hypothesis,and makes specific elaboration of the variables selection,data sources,sample selection and model design,and focus on the empirical testing and analysis.The last part summarizes the full text of the research results,at the same time,the paper puts forward some suggestions for the government to promote the basic public service level,and puts forward the deficiency and innovation of this paper.The actively explore of this paper lies in:firstly,this paper constructs an evaluation system of the level of basic public service.Secondly,this paper explores the relationship between government audit and the level of basic public services.In addition,the paper also puts forward opinions on government audit to researches the influence of transfer payment on each item of the basic public services,which improve the existing research,and provides reference for the construction of basic public service in china.