Study On The Impact Of Audit Result Announcement On The Effectiveness Of Government Audit Governance Corruption

Since the 18 th national congress of the communist party of China(CPC),China has made progress in anti-corruption work.As a system design in the national governance,Government audit is given the power to fulfill the responsibility of the supervision and evaluation.The audit results announcement is part of the government audit work,also should play the role of anti-corruption.China's audit result announcement system has been in practice for 16 years.The academic research on audit result announcement is mainly a basic research on how to implement the public announcement system.Along with the practice of audit results announcement continued to deepen,how to anticorruption and how to enhance the effect of anti-corruption by the audit results announcement,this is an important subject of research in auditing theory and practice.Based on the starting point for the study of anti-corruption,regard audit results announcement as the research object,based on the research status quo,according to the theory of public administration and information dissemination theory as the theoretical guidance,in order to standardize research and empirical research as the research method,delves into the governance mechanism of audit results announcement of anti-corruption.Through the theoretical analysis of audit results announcement to the society can play a deterrent effect and public information supervision by public opinion to control corruption,audit results announcement is a new path of the government audit anticorruption.This article selects the provincial audit institutions portal on the website of the audit results announcement during 2003-2015 years as the research sample,whether the manual sorting audit institutions at the provincial level in the bulletin board,the number of audit results and build audit results announcement of the quality evaluation index system,quantifying the quality of audit results announcement,empirically audit results announcement has the influence on the effects of anti-corruption of government audit and audit results announcement of the quality and quantity feature have relative relationship with the government audit anti-corruption effect.Regression results show that the audit results announcement can enhance the effect of government audit anticorruption,the more the number of audit results announcement,the higher the quality of audit results announcement,the more obvious for the government audit anti-corruption effect,Therefore,this paper puts forward policy suggestions to improve the quality of the announcement,expand the content of the announcement,and improve the dissemination of the audit result announcement.This study proves that the audit results announcement is the regulating mechanism of audit governance of anti-corruption,and provides a system and practical direction for government audit to raise the level of anti-corruption,as to optimize the mechanism of audit results announcement of the government audit institutions through the theory and experience support.This paper deepens the research on the effect of the announcement of audit results on the governance of anti-corruption,and expands the research on the path of the governance of anti-corruption by government auditing.Therefore,this paper has a strong theoretical and practical significance.