The Influence And The Countermeasures Of Collaborative Governance Of Related Departments On Government Audit Efficiency

In December 2015,General Office of the CPC Central Committee and General Office of the State Council had issued “The Implementation opinion on Conducting Comprehensive Coverage of the State Audit” and related supplementary documents,which made the request of “Comprehensive Coverage” of the government audit clear.This showed that the demand of government audit has been climbing further,nevertheless the resources of government audit is in a serious shortage.Contradiction between climbing audit requirements and limited audit resources is becoming increasingly prominent.One of the effective solutions is to explore the influencing factors and promoting methods of government audit efficiency.From the perspective of collaborative governance between related departments and audit institutions,this paper tries to find out the influencing factors of government audit efficiency.Firstly the paper establishes a theoretical framework of collaborative governance of related departments and government audit efficiency.Under the framework,the paper nextly explains influencing mechanisms of how the collaborative governance between different related departments and audit institutions influences government audit efficiency,and uses data from local audit institutions to test the mechanisms.The empirical results indicate that,the degree of collaborative governance between audit institutions and related departments which contains judicial authorities and competent departments has significant positive correlation to government audit efficiency.In terms of disciplinary inspection and supervision agencies,the correlation is not obvious possibly due to the low level of coordination between the two sides.Based on theoretical and data analysis,the paper lastly gives countermeasures and suggestions from five aspects of strengthening the consciousness of ideology,improving the legal system,establishing a linkage mechanism,promoting the sharing of information transmission and introducing social supervision.The paper hopes to provide new ideas to promote the process of “Comprehensive Coverage” of the government audit,by improving government audit efficiency through enhancing collaborative governance between related departments and audit institutions.