Font Size: a A A

Study Of Government Auditing On Enhancing Government Trust

Posted on:2019-09-03Degree:MasterType:Thesis
Country:ChinaCandidate:P WangFull Text:PDF
GTID:2416330545973946Subject:Accounting
Abstract/Summary:PDF Full Text Request
Government trust is essentially a problem that people have in mind.As a component of social trust system,it‘s necessary for human‘s survival and development.In recent years,government trust crisis break out all over the world,China also faced the grim situation.Following the trend of democratic development,the goal of serving and gaining trust from the people was put forward.The Nineteenth National Congress pointed out government trust is the prerequisite and foundation for comprehensive improvement of governance at present.As an institutional arrangement,government audit aims at achieving a well-governed country.This paper is a recognition of the essence of government audit within the allocation and operation of public power.It‘s significant on improving the national governance.Based on principal-agent theory,governance theory,public choice theory and signal transmission theory,this paper explored the mechanism of government audit‘s role in enhancing government trust on the perspective of governance.The audit and prosecution yearbook was used to collect datas ranges from 2001 to 2016 includes 31 China‘s provinces(municipalities and autonomous regions).A series of indicators was built to examine the role of audit input,dispose and punishment and results utilization on government trust.The study found that government audit has a positive impact on government trust,it significantly improved government trust in terms of audit input,audit punishment and result utilization.The legal environment was taken into account in further research.We found that the more perfect the legal environment,government audit has a more significant role in enhancing the level of government trust.This article confirmed government audit‘s role in improving trust.Currently,the state should vigorously strengthen the supervision functi ons of government audit and actively advance auditing reform and innovation.More attention should be paid to enhancing the independence and authority,strengthening punishments and advancing results utilization of government audit.Making full use of government audit‘s professionalism to supervise power operations,respond to public appeals and queries in order to enhance government trust.
Keywords/Search Tags:Government audit, Government trust, Audit input, Audit punishment
PDF Full Text Request
Related items