Research On The Effect Of State Audit On Improving Government Governance

National audit is an important part of the national political system.It is an institutional arrangement to supervise and restrict power according to law(Liu Jiayi,2012).National audit is located at the level of national governance and is an important part of state governance.Bo Guili(2014)thought that the promotion of modernization of state governance,requires the simultaneous advancement of government governance modernization,which is the necessary requirement for the government to perform the functions effectively.On behalf of the state,national audit exercise the audit supervision function,and is the national economy to run the "immune system",as well as a tool for government governance,in the process of government governance play an irreplaceable role,it can promote the government to improve management and decision-making,strengthen supervision and enhance responsibility.The economic supervision power of the state audit is given by the constitution,and its independent exercise of supervisory power according to law is not interfered by other administrative organs,and has high independence and authority.Therefore,the national audit as a full-time state organ in the economic supervision,through the supervision,forensic and evaluation functions can effectively enhance the local government's governance efficiency.So,the efficiency of government administration can be reflected in the three aspects of administrative efficiency,anti-corruption efficiency and financial transparency.This paper first combs the domestic and foreign government governance and national audit related literature,and constructs the analysis framework of the relationship between national audit and government governance based on the theory of public trust economy.Secondly,it discusses the government's principal-agent theory and the theory of government governance mechanism.Based on the existing national audit essence and function characteristics,it discusses the role of national audit in promoting government governance,that is,the main analysis of national audit in promoting local government public trust economy the role of responsibility in the implementation of the empirical study of the proposed hypothesis to provide a theoretical basis.And then put forward the hypothesis from three aspects,and do empirical analysis: whether the national audit can improve the efficiency of administration,prevention and control of corruption,improve financial transparency,and then build a three model test analysis,get the conclusion: national audit through the number of auditors,the adoption of audit opinion and the detection of irregularities can increase administrative efficiency,anti-corruption efficiency and fiscal transparency.However,for the purpose of improving fiscal transparency in national audits,the results of the national audit to promote the initial opening of government information has played an effective role,but the effect is not obvious,need to continue to strengthen.Based on the above-mentioned research findings,we should continue to attach importance to and promote the investigation of corruption cases,punish corruption,improve the transparency of government information,comprehensively enhance the information capacity and information level of audit institutions,and strengthen audit supervision and improve audit system.Respectively,put forward the relevant policy recommendations.