The Research About Influence Of The Government Audit On The Governance Efficiency

As the country's economic system transition from planned economy to market economy,the role of state is constantly adjust,the basic contradiction of governance is also gradually changing,the reasonable coordination of rights between government and citizens has become an important problem of governance.Definition of rights in real society is not clear,so it reduces the efficiency of governance.As an important part of national governance,government audit's development system is gradually improving,so government audit has become an important choice to improve the efficiency of governance.In 2011,auditor-general Liu Jiayi points out that government audit is an important part of national governance,is an immune system which has the function of prevention,reveal and resist in national governance.Then the social practice circle and the theoretical circle give more attention to the relationship between the government audit and national governance,it makes the studies about government audit and national governance become a hot topic.Firstly,this paper analyzes the influence of the government audit to the state governance using the principal-agent theory and new public management theory.Secondly,the paper uses the ASAi,t-1,LnAHMi,t-1,Ln QACi,t-1 to measure the government audit's role of reveals,proposals and prevention.Finally,this paper researches the effect mechanism of government audit's reveals,proposals and prevention role to the efficiency of national governance.In this paper,the related data come from 31 provinces,autonomous regions and municipalities directly under the central government in 2012-2014 years.We did empirical research on the influence of three different role of government audit on the national governance efficiency through multiple linear regression model.Through studies,this article come to the following conclusions: first of all,the stronger the government audit reveals function,the higher the national governance efficiency.This is because the more the government audit revealed problems in the process of audit,the better can stimulate the discharge of the fiduciary duty between the central government and local government.Secondly,the stronger the government audit suggestion effect,the higher the national governance efficiency.This is because for the government audit recommendations,the more audit unit adopted,the better perfect the national governance system.Thirdly,the stronger the prevention role ofgovernment audit,the higher the national governance efficiency,but the effect is not significant.This is because government audit has a certain degree of law enforcement,but full use of the audit results need to rely on cooperation with other departments.In this paper,the first chapter is the introduction,introduces the research background,significance,methods,and the structure arrangement.The second chapter is literature review,mainly for the related literature about national governance,the government audit impact on governance,the influence of government audit function on the governance efficiency.The third chapter introduces the evolution of government audit function,the relation between government audit and national governance,and the theory basis of government audit influence national governance.The fourth chapter is the empirical research design,put forward the hypothesis of this article,and introduced the sample data and research variables.The fifth chapter is the empirical result analysis,carried on the empirical research using multiple linear regression method and samples of 31 provinces,cities and autonomous regions.The six chapter is conclusion for research.