Research On The Paths Of Financial Audit Participating In National Governance

Auditor general Liu Jiayi points out that the essence of national audit is to ensure that the immune system healthy operation of the national economy,the core is to achieve good governance of the country,so how to realize the goal of good governance" from the perspective of national audit research has become a hot topic in domestic and abroad.Financial industry plays an important role in China's economy,and its development is related to national economic security.With the rapid development of financial information,financial industry presents a huge volume of data,centralized,sharing features,making electronic under the condition of economic crime and accounting distortion problems emerge in an endless stream.In the past two years,Premier Li Keqiang repeatedly stressed that there are hidden risks which can not be neglected from financial field in the "government work report",this requirements that the financial audit must give full play to prevent,reveal,resist the immune system function,and prevent the financial systemic risk,so as to promote the country cheieve the goal of "good governance" as soon as possiple.Therefore,it is of great theoretical and practical significance to study how to ensure the effective use of immune function in financial audit,which makes financial audit better participate in national governance.Based on the information ecosystem theory and the immune system theory,this paper analyzes the present situation of China's financial audit participation in national governance from two aspects of information ecology and the effectiveness of immune function,and based on the accountability theory,good governance theory and immune system theory,this paper analyzes the process of financial audit in national governance,combines with the information ecology system theory to the study the mechanism of financial audit in national governance,so thinks that improve the financial audit information ecosystem level can make the financial audit immune function effectively and promote the financial audit to better participate in the governance of the country.On the basis of this,the index system of information ecosystem and the effect of financial audit function were constructed,and the scores of information ecosystem and national financial audit function were measured by entropy method and comprehensive evaluation method,and we can use empirical analysis to study whether the level of financial audit information ecosystem can promote the implementation of immune function,so as to moderate advance layout,explore the specific path of financial audit to participate governance:Establish the external intervention mechanism of the financial audit information ecosystem's operation;Strengthen the audit dynamics of financial audit information man;Expand the scope of the audit of financial information;Improve the environment of financial audit system,in order to give full play to the function of "immune system",achieve the goal of "good governance".