| Transparency and openness of government working have increasingly become an important symbol of whether modern democracy and legal system sound and perfect,information disclosure become basic requirement of guaranteeing citizens’ knowing right and dominant direction of government regulatory reform.The quality of disclosure of the three official consumptions which is one important part of government will affect the efficiency of government governance.On 17 th March 2013,comrade Li keqiang emphasized when he answered Chinese and foreign journalists after the National People’s Congress and the Chinese Political Consultative Conference that official receptions,official overseas trip,official vehicles,that are,the three official consumptions will decrease only not to increase.These fully embody that the Chinese government attaches great importance to strengthen the government information open and transparent and improve the quality of governance of the three official consumptions.The basic goal of government audit is to safeguard and promote the overall effective performance of public entrusted economic responsibility and it plays an important role in improving the efficiency of government governance.At present how to improve the quality of government information disclosure lack of both further research and scientific and effective empirical test from the point of government audit.This paper emphatically studies the theoretical basis and path of action of improving quality of government information disclosure by government audit,empirically examines the influence of government audit over quality of government information disclosure,presents to construct the audit monitoring system of government information disclosure in order to give fully play to government auditing through the governance of government information disclosure quality.The main content of each chapter are as follows: Chapter 1: Introduction,including research background and significance;literature;Review research ideas and research methods.Chapter 2: Theoretical Analysis.It is the theoretical analysis of government auditing and government information disclosure: theoretical basis and path of the government auditing to enhance the quality of government information disclosure is analyzed from the perspectives of responsibility concept of trust economy,audit control concept and the auditing concept of “immune system ",concluding that all of these three concepts demonstrate that a government audit has a significant impact on the quality of government information disclosure.Chapter 3: Analyzes the overview of the development of the Three Official Consumptions exposure.The process of China’s government information disclosure is analyzed from “three official consumptions" exposure.Secondly,the information disclosed of central departments in 2011 and 2012 is analyzed to check out the quality of disclosure and explore the disclosure situation of “three official consumptions ".Finally,the analysis of the problems of the disclosure of “three official consumptions" is made.Chapter 4: It is to study the impact of government audit on government information disclosure quality,research shows that government audit can improve the quality of government information disclosure,the intervention of government audit is able to monitor and prompt the government to focus on efficiency during the use of public resources in the process of carrying out public management responsibilities.Chapter 5: According to the analytical results of functioning mechanism of government audit on improving government information disclosure quality,in order to better play the functions the government audit in improving the quality of government information disclosure,we should build an audit and control system of government information disclosure.Chapter 6: Summarizes,the main conclusions of the thesis,analyzes the limitations and clarifies the prospects of the future research. |
