Government Audit And Government Transparency,Government Governance Efficiency

On March 17 of 2013,at the Twelfth National People's Congress general Secretary Xi Jinping first proposed: "To uphold the party's leadership,the people to be the masters of the country,the organic unity of the rule of law,to adhere to the people's dominant position,to expand people's democracy and the rule of law……building service government,responsible government,lawful government and honest government……to improve the ability to resist corruption and resist risks." Government governance attracts more and more domestic and foreign scholars' attention,and government work is becoming more and more open and transparent,and it gradually developed into an important symbol of national democracy and legal system.Increasing the transparency of information is becoming an important way to protect citizens' right to know about government work and improve government regulation reform.Moreover national audit plays an important role in national governance,the World Audit Organization in 2010 passed the "World Audit Organization Strategic Plan(2011-2016)".In this "plan",it emphasizes the role of audit institutions in national governance,including audit institutions in the firm anti-corruption,strengthen accountability,promote transparency and strengthen governance.In order to promote national audit institutions to play important role in national governance.Based on this research background,this paper studies the role of state audit in government transparency,the effect of state audit on government governance efficiency,and interaction between state audit and government transparency on government governance efficiency.Based on the above research questions,30 provinces,autonomous regions and municipalities directly under the central government are the study object.Government administration efficiency,the scale of government expenditure and the anti-corruption effect of the government from 2006 to 2015.The data on government transparency are selected from "China's Fiscal Transparency" from 2009 to 2015.The four variables of national audit's execution,punishment,corrective force and demonstration force are chosen as explanatory variables to study the influence of national audit and government transparency and government governance efficiency.Descriptive statistics,correlation tests and multiple linear regression models were used in this study.By constructing the regression model of national audit and government transparency and the regression model of national audit and government governance efficiency,this paper constructs a mutual project of national audit and government transparency to influence the efficiency of government governance on the basis of this research.The results show that the government audit can effectively improve the efficiency of local government administration,restrain the scale of local government expenditure and improve the local government's anti-corruption effect.In addition,it is found that the improvement of government transparency will promote the national audit to government governance efficiency.The innovation of this paper is expansion of the existing research perspective based on the existing research,the national audit on government transparency may improve the efficiency of government governance.On the basis of studying the transparency of the government audit and the efficiency of the government audit,the paper further discusses whether the national audit can improve the efficiency of the government governance and whether it affects the government transparency.Hoping to help people to further explore the function of national audit of the cognitive function,help to deepen the follow-up on the "national audit and national governance" research.