A Study On Government Auditefficiency Influence Factors

In 2015,CPC Central Committee and the General Office of the State Council issued the "Opinions on improving audit system framework on several major issues " which called to improve the audit system,intensify audit effort,innovateaudit approach,improve audit efficiency,perfectaudit independence,improve the audit and full coverage the working mechanism,give full play to the national supervision system.Since the18 th National Congress,along with the increasing concern about the state audit,social audit increasingly high expectations of national audit efficiency will become an important reference to measure the performance of audit work.In view of this,based on the accountability theory and the theory of the immune system,fist,the data of Resident Audit Officesfrom 2008 to 2013 of Audit Yearbookas a sample,estimated state efficiency of Resident Audit Offices by using data envelopment analysis(DEA)method.Second,the paperanalyzed three influential factors of audit efficiency,including audit requirements,audit independence,and audit functions.Then Tobit model was used to verify the influential factors of audit efficiency.The results showed thataudit efficiencyofResident Audit Offices is not ideal,audit requirements,audit independence and defending functionsignificantly affectcomprehensiveefficiency.Last,according to the theoretical analysis and empiricalresults,the paper summarized three suggestions to improve audit efficiency: pay more attention to the government audit for public,Congress and government departments;strengthen the role of the government auditindependence-building;strengthen the audit function.