Government Audit And Corruption Governance Of Executives

With series of anti-corruption activities,anti-corruption storm is becoming an essential part in political activities.Based on the current environment of combating corruption,this paper argues that government audit can play a governance role in corruption governance.With the deepening of reform of state-owned enterprises,state-owned enterprises are also facing many problems,including enterprise executive’s corruption.The state-owned enterprise is one of the objects of the government audit.State-owned enterprise executives are bound by the government audit constraints.In order to study whether the government audit can restrict managerial corruption,this paper chooses the 2010-2016 audit results announcement as sources of information with a certain degree of innovation--the new research point of view.This paper introduces the government audit into state-owned enterprise executives corruption governance mechanism;Comprehensive analysis.This paper not only analyzes the direct mechanism,but also analyzes the indirect mechanism;This paper analyzes the time lag effect of governance,better explaining the realistic characteristics of the problem of corruption.The results showed that:(1)The government audit can play a role in inhibiting executive corruption through the government audit accountability mechanism,warning mechanism and deterrent mechanism.(2)In addition to the direct mechanism,there are three kinds of indirect mechanisms work,including internal control and public supervision.The evaluation and improvement suggestions of internal control can strengthen the supervision functions of internal control;government audit announcement can provide convenient information for access to the public,improving the efficiency of supervision.(3)It is found that with the audit period stretched;executive corruption appears rebound trend,which shows that there is diminishing government audit announcement effect.According to the conclusions,there are certain enlightenment significance suggestions: we should perfect the power restriction mechanism,and promote executive information disclosure;Government audit cycle should be co-ordinate arranged for state-owned enterprises;Cooperative audit is the way to improve the audit efficiency;...