Study On The Mechanism Of Government Audit In Corruption Governance

Since ancient times,corruption has been enduring on the historical stage.Corruption has always been a worldwide problem and one of the most concerned social issues.In the 19 th CPC National Congress,our party proposed to build a unified command,multi-coverage and authoritative supervision system,and link the supervision within the Party with the supervision of the organs of state power,judiciary supervision,mass supervision,public opinion supervision and democratic supervision,and strengthen supervision.Together force.Government audit has always been an important member of the national supervisory system.Especially with the development of the times,the role of government audit in corruption governance is increasingly important.There is no much overall research on government audit participation in the national corruption governance mechanism,and most of them are relatively macro,so this article mainly discusses the anti-corruption path of government audit in the governance of corruption.The article first briefly introduces the research background,significance,ideas and methods of the paper,outlines the expected goals and technical lines,points out possible innovations,and then uses the literature review to explore the role of government audit in corruption governance and government audit corruption.The content of these two aspects of the governance mechanism analyzes the research conclusions of domestic and foreign authors,points out the latest progress in domestic and foreign research,and further elaborates the significance of the research on this issue.Then,the article explores the function of government audit in the governance of corruption.The role of government audit under different types of corruption,under different types of audits,and under different audit stages is explored,laying the foundation for the analysis of the post-government audit corruption governance mechanism.Secondly,from the perspective of the role of government audit corruption governance,the article constructs the role of government audit in the governance of corruption.From the perspective of information dissemination,the article analyzes the role of government audit in participating in corruption governance through one of the subjects of the dissemination object.From the perspective of the main body of state supervision,we will discuss the corruption governance mechanisms of the judiciary and other state agencies and self-supervision of the audited entity.From the perspective of information dissemination,the author analyzes that government audit participates in the corruption governance mechanism throughanother social body of propagating objects,including promoting public anti-corruption and media anti-corruption.In the end,the article uses the method of case analysis to explore the general problems of government audit in the governance of corruption,and through the analysis of the uniqueness of the case,it does not play the role of anti-corruption,thus verifying the feasibility and rationality of the construction of the mechanism.The main path of government audit anti-corruption is two aspects.One is to promote social anti-corruption and the other is to promote national anti-corruption.The social anti-corruption perspective is achieved through the following paths: promoting public anti-corruption,increasing public anti-corruption power conditions and raising public anti-corruption operating conditions;and promoting media anti-corruption,by setting up an anti-corruption agenda for the media and providing incentives for the media to fight corruption.In the perspective of national anti-corruption,it is mainly achieved through the following paths: providing self-supervision for the audited entity to provide internal control management advice,providing legislative advice for legislative oversight,and providing clues for other authority oversight or anti-corruption agencies.