Government Auditing,Public Participation,and Corruption Control

In November 2012,the General Secretary Xi pointed out the Party faced many severe challenges under the new situation in the fresh Standing Committee of the Political Bureau of the Central Committee,especially resulting in corruption happened in the Party,and eventually promoted corruption governance into level of national governance.As an important component of national governance system,government audit plays its own "immune system" function to participate in the governance through power function.The society improved the audit quality concerns after the "audit storm”in 2003,public participation can not only play a synergistic effect of government audit,but also develop its“immune system”function.Based on these opinions,this paper focus on following three questions:first is government audit how to play its own“immune system”function,second is the different effect of government audit between ordinary official corruption and official corruption,third is how to improve governance corruption effect with public participation.This paper combines theoretical analysis and empirical research.Firstly,defining the government audit function,corruption governance and public participation variables,and then using the data from 2005-2012 China's 31 provinces,autonomous regions and municipalities as sample,and building a regression model to study above problems.This study finds that the current government audit function can significantly reduce the occurrence of corruption during the next period.Keeping the other conditions constant,compared to ordinary officials,the current government audit has a stronger effect on the official corruption during next period;enhancing of public concentration in the region,the degree of economic concentration,education agglomeration and information gathering can stimulate the public to actively participate the audit management and supervision,and improve the effectiveness of government audit function.The results of this study provides useful ideas for improving the governance of corruption in China's auditing departments and indicates strong evidences that public participation can make government audit serve national governance better.The innovation of this article mainly involves three points:firstly,this article empirical tests the government audit's governance effort on corruption from government audit prevention function,the reveal function and the defense function;secondly,dividing corruption into senior officials corruption and ordinary officials corruption,to deepen the study of corruption and make the study more accurate and reasonable;thirdly,introducing public participation as moderator variable,and setting up a research framework of the relationship between government audit,public participation and corruption control.