The Study About Clean Government Under The Perspective Of Budget Transparency And Audit Supervision

With the deepening of the anti-corruption storm,China pay more attention to the construction of clean government system since the eighteen meeting.The comprehensive effect of clean government system construction requires a variety of system,and budget transparency and audit supervision play an important role in the system.In August 31,2014,the National People's Congress promulgated the new "budget law",the new "budget law" increase many public budget provisions.China continues to promote the development and progress of the work of budget transparency,and strengthen the construction of clean government through the establishment of a transparent budget system.In recent years,our country continue to strengthen the construction of government audit system and regulations,hope that through its unique internal supervision system to promote the construction and development of China's clean government system.The subject of this dissertation is based on the government budget transparency and audit supervision from the perspective of corruption.On the one hand it explores system foundation and protection effect of clean government from the international perspective through using the panel data of 97 countries,and studies the correlation between budget transparency,audit system and government corruption index.It shows that the budget transparency for clean government has a positive supporting role,and non-executive audit system for clean government has strong positive influence,and the effect of audit system for clean government restraint should be combined with other integrated system.On the other hand,it combined with the institutional background and current situation in China,analysis of China's provincial level budget transparency and audit supervision for the government corruption.It founds in China's provincial level budget transparency for clean government also has a positive supporting role,and the increase of auditors and audit report that reflect the audit supervision function will disclosure the audit issue of increases capital and filed procuratorial organs,and then promote clean government.According to the above theoretical and empirical analysis,it put forward to perfect the budget law system,and refine the budget disclosure,and the establishment of the budget information disclosure supervision system,and improve the accountability system,and actively explore the reform of government audit system,to ensure the independence of audit policies and suggestions.