Analysis On The Ways Of Improving The Credibility Of The Government By Audit Accountability

Audit accountability is the maintenance of the legitimacy of the government,the protection of the people 's interests.In 2003,a " audit storm" made audit accountability into the line of sight of people.But through the observation of the status quo of the implementation of audit accountability,audit accountability effectiveness is still unsatisfactory,which often appears " ask without responsibility,responsibility and return".This result will inevitably make the image of the government discounted,so that the national audit department from the theory of fiduciary responsibility to stop,can not play the role of national governance.In addition,the credibility of local governments has decreased in recent years,which increases the attention to the effect of audit accountability.Government credibility reflects the relationship between government departments and citizens' trust,whose performance is the affirmation of government performance and the interests of the people.In view of the formation mechanism of government credibility is the product of both government and citizens,and audit accountability as a means of national governance,still reflects the relationship between citizens and government entities.Therefore,seeking the way to improve the credibility of the government from the audit accountability has become the problem of this paper.Audit accountability is based on the maintenance of trust agency relationship,whose performance evaluation is based on citizen satisfaction.Therefore,this paper takes public satisfaction as the intermediate variable between audit accountability and government credibility,and constructs a conceptual model of improving government credibility by considering the influence of government transparency on its citizen satisfaction.A total of 378 valid questionnaires were collected,and the results were validated by factor analysis and regression analysis.The results show that audit accountability has a significant positive predictive effect on the credibility of the government;Public satisfaction plays an intermediary role between audit accountability and government credibility,and part of the regulatory role of government transparency is also transmitted through public satisfaction;Government transparency plays a moderating role between audit accountability and government credibility,Publicsatisfaction.In other words,when the government transparency is high,the positive impact of audit accountability on government credibility and Public satisfaction becomes larger;When the transparency of the government is low,the positive impact of audit accountability on the credibility of the government and Public satisfaction is weakened.In addition,in order to further express the relationship between government transparency and audit accountability,government credibility,this paper uses the form of slope graph to further intuitive analysis,the results show that management accountability and public accountability on the government transparency adjustment effect is more significant.This paper,public perception as the perspective of seeking ways to improve the credibility of the government audit accountability,integrated the social cognitive theory and expectation theory and other theoretical basis,which broaden the credibility of the government and audit accountability theory research foundation.Secondly,this paper focuses on verifying the intermediary role of public satisfaction between audit accountability and government credibility,and the moderating role of government transparency in audit accountability,public satisfaction and government credibility,which plays a forward-looking role in the path of improving the government credibility of audit accountability.In addition,based on the results of empirical correlation verification,the paper points out the way to improve the credibility of the government through audit accountability under the guidance of the intermediary utility of public satisfaction and the regulation utility of government transparency.