An Empirical Study On The Impact Of State Audit On The Quality Of Three Official Consumption Information Disclosure

On November 18,2012,the powerful calling for new demands of the Communist Party of China(CPC)and strengthen the government information disclosure and “three official consumption” expenditure from eight provisions of CPC,the “three official consumption”information disclosure has become the focus of public figures.Then,In October 9,2014,the State Council issued a file named “Opinions on strengthening audit work”: which ask to strengthen audit on the “three official consumption”,conference fees and government building construction and so on,to promote the standardize management of economy,to promote the construction of a frugal government around the eight Central provisions spirit and the State Council pledge requirements.This paper aims to promote the orderly development of the current national audit work,improve the “three official consumption” information disclosure situation,and discusses the influence of the national audit on the quality of “three official consumption” information disclosure.This paper analyzed the governance function of national audit combining the “three official consumption” information disclosure status and the government information disclosure at the bases of the governance of the state audit and public accountability.The paper found that the national audit ensured the disclosure of “three official consumption” information is true,reliable,legal compliance by increasing the intensity of enforcement,the handle penalties,play the deterrence and supervision role of national audit,strengthen the audit department's self rectification efforts,improve the department related system,thus promoting the improvement of the quality of “three official consumption”information disclosure,and proposed dependent policy advice.The innovations of this paper: first,in terms of research content,the combination research of the national audit and the “three official consumption” is relatively small in the existing research.This article agrees with the country's latest policy-financial system reform and hot topics-three official consumption,study the governance function of national audit,in order to analyze the national audit how to play the governance on the quality of the DI.Secondly,in empirical aspect,at present,there are few empirical studies about the effect of the national audit on the “three official consumption” information disclosure.This paper view the government financial information public as point of departure,using the central unit data from of 2011-2014,according to foreign disclosure index as a alternative variables of “three official consumption”information disclosure.By summarizing the existing empirical research literature about the audit quality measurement method,select audit execution,audit process and the rectification ofthe audit department as a measure of the three indicators of the national audit,investigate the national audit promote the improvement of the quality of “three official consumption”information disclosure through play the function of audit management,in order to provide an important empirical data for the thesis of the governance function of the national audit.