Audit Environment,Government Audit And Corruption Governance

The nature of corruption is the alienation of power in the process of national governance,it can lead to huge harm to the political,economic and social cultural.Corruption governance has become the important topic in the current national governance.As the supervision and control system in the national governance,government audit because of its unique authority and independence has a unique advantage in terms of corruption compared with other supervision system.Although audit in our country has made great achievements in the anti-corruption,but also exist obvious problems.In July 2011,Liu Jiayi who was auditor-general come up with the view about the status and function of national audit in national governance,which again approved that the national audit should greatly effect national governance.It attracted the society from all walks of life about national audit inhibiting the corruption.The government audit environment refers to the objective environment where government auditors carry out audit activities,for instance,economic,cultural,and political environment.The government audit environment will make greatly affect to government auditors and audit activities.Under different auditing environment,it is also different for corruption governance effect of government audit.Firstly,this paper builds the analysis framework about corruption governance effect of government audit,then uses the method of theoretical and empirical to analyze corruption governance effect about the revelation and accountability effect of government audit,further,combining with audit environment,uses empirical analysis method to test corruption governance effect of government audit in the different level of economic development and legal system environment.The result shows that he revelation and accountability effect of government audit can effectively restrain corruption.And compared with the areas where the level of economic development and legal system environment is not good,in the areas where the level of economic development and legal system environment is better,the revelation and accountabilityeffect of government audit can more effectively restrain corruption.Based on this,combining with the audit environment,seek the path of corruption governance of government audit.The innovation of this paper is to analyze the effect about audit environment for government audit based on the public governance theory.Using empirical analysis method to test corruption governance effect of government audit in the different level of economic development and legal system environment.The research provides the beneficial train of thought to corruption governance for Chinese regulators,explores the path of corruption governance,thus providing a new basis for our country anti-corruption work.