An Empirical Study On Anti-corruption Effect Of Goverment Audit Based On The Immune System Theory

Throughout history,each to each generation have corruption.Looking overseas,corruption is a worldwide problem.Since the 18 th,learning the style of anti-corruption ”battling both ‘tigers' and ‘flies' ” caused launched a new round of China's history of the "wave of anti-corruption".In the sixth Plenary Session of the 18 th CPC Central Committee,the Party made it clear that:” the construction of clean politics,and resolutely oppose corruption is an important task to strengthen the norms of political life within the party.Must be ideological defense and defense system against corruption and build a strong focus on the construction of system and mechanism,not rot,not rot,do not want to rot." Corrupt is one of the most serious threats in national governance,so corruption governance is one of the important research projects in the national governance,the government audit is an important part of national governance,so the government audit should play an important role in the corruption governance.By combing the literature at home and abroad,the status,functions and effectiveness of government audit in the governance of corruption has been widely recognized.However,the existing literature research is not comprehensive enough,and most of them are from the perspective of normative or case studies on the effectiveness of government audit corruption,only a few mathematical studies from the empirical point of view.At the national audit work conference,Liu Jiayi,auditor general of the Audit Commission proposed that the modern government audit is an economic and social operation of the 'immune system' perspective for the first time.This paper tries to start from a new perspective of "immune system theory".This is also the national anti-corruption government audit "immune system",and then the paper makes a theoretical analysis of the mechanism and path of government audit to promote the governance of corruption.Finally,this paper uses empirical methods to test the effect of the three functions of government audit revealing,resisting and preventing.So,in the end is how the government audit to promote corruption,or government audit to promote the specific path of corruption governance,which is the most important issue to study the government audit to promote corruption governance.This paper first analyzes the government audit in the prevention of corruption in the role of responsibility and its realization mechanism.Then,in order to corrosion research status of local government audit,select the audit data in the 2008-2014 years of the 31 provinces and autonomous regions and municipalities directly under the central government,the judicial authorities to audit,discipline inspection and supervision organs and relevant departments to transfer the number of cases as a measure of government audit corruption governance effect index,construct the empirical model,an empirical test of the following hypothesis:(1)the government audit revealed the function of the better,the better effect of corruption;(2)the better the function of government audit itself against corruption,the better treatment effect;(3)the relevant departments of the match against the function of the better,the better effect of corruption;(4)with the relevant departments of the function can resist strengthen the function of government audit against corruption;(5)the government audit prevention function better,better treatment effect(6)government corruption trial The better the combination of revealing,resisting and preventing function,the better the effect of corrupt governance.The anti-graft effect of the three functions of government audit is thoroughly examined in the whole,in the former,in the case,and in the later three aspects.The paper summarizes the conclusions of this paper,and puts forward some Suggestions on establishing and improving the government's anti-graft immune system.Finally,this paper analyzes the limitations of this paper and puts forward some prospects for future research.In the study of this papers,the theoretical perspective is unique.Based on the theory of immune system,this paper puts forward that government audit is the immune system of corruption governance.By using the empirical method,the paper reveals that the function of government audit revealing,resisting and preventing can promote the corruption,which can deepen the government audit and the corrupt governance.In practice,this paper puts forward some suggestions on how to improve and perfect the anti immune system of government audit,which can help to achieve the goal of national governance...