State Audit And Local Government Governance

Since the reform and opening up,China's economy has maintained high speed growth for more than thirty years,and has made great achievements in the world.Many scholars have conducted a lot of research,most of that,from the beginning of the last century at the end of 70 s,China carried out a series of reforms in the economic system and political system,especially the former,in the promotion of Chinese economic development plays a crucial role in.However,while China has made great breakthroughs in the reform of the economic system,the reform of the political system is relatively slow and unsatisfactory.According to Marx's view,the economic base determines the superstructure,the superstructure on the economic base reaction.After the economic development has reached a certain level,no corresponding political system has been formed.Political system is one of the superstructures.The lagging of the political system will surely restrict the healthy and sustainable development of the economy,and then cause adverse effects on the whole society.In November 2013,the CPC Central Committee held in the third Plenary Session of the 18 th CPC Central Committee,the General Assembly adopted the "decision" of the CPC Central Committee on deepening reform of the overall number of major issues,it clearly put forward,to promote national governance systems and governance capacity modernization,is the party and the country under the guidance of the important content of national governance,for the local government,will improve the efficiency of construction the local government management system,promote the sustained and healthy development of local economy,provide an important guarantee for the people to live and work in peace.There is a natural link between state governance and state audit,and national audit is a significant part of national governance(Liu Jiayi,2011).National audit can clearly promote the realization of good governance countries by guaranting national economic security,monitoring and restricting power operation,strengthening anti-corruption and promoting clean government,promoting democracy and rule of law,safeguarding people's rights and interests and deepening reform,Liu Jiayi(2012).Therefore,this paper from the perspective of the public accountability,Chinese based on the basic national conditions,to discuss the following two questions: one is the local government to fulfill the public accountability,the two is how to play the role of national audit in the local government to fulfill the public accountability,participation,supervision,evaluation and improvement of the governance of local government.Taking the Chengdu municipal government as an example,further case analysis is carried out on the two problems mentioned above.Throughout the full text,there are five chapters in all:The first chapter is the introduction.In this chapter,first,it summarizes the research background and significance of this paper;secondly,it summarizes the research objectives,research ideas,methods and structural arrangements;thirdly,it further points out the expected innovation and shortcomings.The second chapter is a literature review.The relevant documents of public accountability,national audit and government governance are analyzed and evaluated.The third chapter is the theoretical analysis framework.Based on the perspective of public accountability,this part attempts to construct a theoretical analysis framework of state audit and local government governance.The fourth chapter is case analysis.This chapter will make use of the data of Chengdu local government,based on the above theoretical analysis framework,and use the case method to analyze how the Chengdu municipal government fulfil the responsibility of public trustee,and how the state audit plays a role in promoting the performance of the public trustee responsibility of the Chengdu municipal government and improving its government management.The fifth chapter is the conclusion.This chapter summarizes the foregoing,and puts forward the conclusions and shortcomings of the research.This paper has made some conclusions on the research of national audit and local government governance.(1)from the perspective of public accountability,public fiduciary responsibility is the common foundation of the state audit and local government governance.The state audit can measure the governance of local government to a certain extent through the supervision and evaluation of the performance of the local government's public trustee responsibility.(2)national audit is an important component of local government governance system,and plays an important role in ensuring the realization of local government governance objectives.The professionalism and independence of state audit determine its role that other governance tools cannot be replaced.The specific audit of local government not only directly constitutes an important part of local government governance,but also plays an important role in financial budget,corruption prevention,government power constraints,government information disclosure,laws and regulations and other systems,as well as the coordination of the interests of different subjects.(3)the change of the scope of public accountability affects the changes in the objectives and systems of national audit and local government governance.Since the resumption of the audit system in China,the national audit has played an important role in promoting the governance of the local government and has made great achievements.This is largely due to the benign interaction between the state governance system and the audit system,but with the development of the society and economy,the connotation and scope of the public accountability are expanded accordingly.There is a certain lag in the national audit and local government governance,and the audit system,concept and method exist in need of improvement,and there is a big gap with the requirements of "good governance".Therefore,in this context,China's national audit needs to be actively reformed in order to better serve the governance of the government.The research in this paper has contributed to the related issues of national audit and local government governance.(1)in this thesis,based on the theory of public accountability of local governments,we try to build an analytical framework for national audit and local government governance.(2)based on the case analysis of local government data,it is expected that national audit plays an important role in promoting local government information disclosure,anti-corruption ability,financial management efficiency,coordinating interests distribution and implementing superior policies,and provides experience for the important assertion that national audit has the function of national governance.