Research On The Action Mechanism And Implementation Path Of National Audit In National Governance

As an important component of the national political system,national audit is the institutional arrangement,where the power is used to supervise and restrain another power according to the law,and it is the cornerstone and significant guarantee of the national governance system.The essence of corruption is to seek private profits with public power,and it severely hinders the modernization construction of national governance system and its capability.In the current context,it is of theoretical and practical significance to study the action mechanism and implementation path of national audit in the process of national governance from the perspective of corruption governance.The research methods used mainly in this paper are literature research and case analysis.Firstly,the existing research achievements have been analyzed,which are mostly focusing on the relationship between the national audit and the national governance,but it is still relatively uncommon to study the importance of the national audit in the corruption governance.Next,on the basis of the concepts of "national audit","national governance" and "corruption governance",the four theoretical bases have been put forward,principal-agent theory,accountability theory,public management theory and national governance theory.Additionally,the action mechanism of national audit in corruption governance is being studied,and the legal bases,status,functions,which are disclosure,investigation,correction and transfer,and effects of the national audit,are being analyzed specifically in the corruption governance.Then,the implementation path of the national audit in the corruption governance is being studied.Four general measures and three specific measures are put forward.To be specific,the four general measures are to improve the system of the audit result announcement,to strengthen the cooperation with the departments of discipline inspection and administrative supervision,to promote the system of government power list and to create an atmosphere of suppressing corruption;and the three specific measures are the accountability audit,the budget execution audit.and the government performance audit.Finally,by analyzing "The FAW Corruption Case",the thesis comes up with a couple of policy recommendations,improving the modern enterprise system,and strengthening the internal restraint and external supervision.According to the research above,with the continuously expansive connotation of accountability,corruption governance is an internal function of the national audit.The national audit should serve the overall situation of national economy and social development,strengthen the efforts to investigate and punish the corrupted acts,and play a more crucial role in the macro system of national governance.