Government Audit,Institutional Environment And Corruption Governance

The reform and opening up has made Chinese economic developed a lot.With the reform of the economic system,the decentralization structure and the advancement of privatization,some contradictions and conflicts have intensified,corruption,bribery,and political power.Corrupt behaviors such as the trading of money rights have become more prominent.The reason for this is that the atmosphere of corruption is becoming more and more serious.On the one hand,the objective institutional environment such as politics,economy,and humanities is not perfect enough,and the constraints on power are not specific enough,so that corrupt behaviors such as the system of marginalizing the ball can be multiplied.On the other hand,due to the information asymmetry caused by the lack of supervision and the rational brokers under the agency theory.As an important department in the supervision mechanism,government audit can reduce its opportunistic behavior through effective supervision of government officials' behavior and full disclosure of related information,thus alleviating information asymmetry and principal-agent problems.Therefore,the government audit and the institutional environment are all important factors affecting regional corruption governance.In addition,existing research indicates that government audit work and personnel are affected by the objective institutional environment in which they operate.With the improvement of the institutional environment,it is not only possible to set standards and guidelines for auditors to regulate practice,but also to clarify the standards for information disclosure of audited entities while safeguarding the rights of government audit departments,thus facilitating the smooth development of audit work.Then,in different institutional environments,whether government audits have different effects on corruption governance.In order to explore the above issues,this paper first discusses the relationship between government auditing,institutional environment and corruption governance,and puts forward hypotheses from the perspective of entrusted economic responsibility,immune system theory and public governance theory.Secondly,this paper collects relevant data of 31 provinces,municipalities and autonomous regions in China from 2010 to 2016,and uses Excel,Stata and other data analysis software to gradually explore the impact mechanism and role of government audit and institutional environment on regional corruption governance,and reveal the institutional environment and the impact path of utility.Finally,based on the results of theoretical analysis and empirical tests,the conclusions and governance recommendations of this paper are obtained.The results of this paper show that the greater the investigation and punishment of government auditing agencies,the better the governance effect on local corruption;the more perfect the institutional environment,the better the governance effect of regional corruption;under certain other conditions,with the continuous improvement of institutional environment.The more the government audit will play a greater deterrent role.In other words,a sound institutional environment will promote government auditing to play a role in corruption governance.The innovation of this paper is mainly reflected in the research perspective and the design of the model.(1)New perspectives of research: The combing of previous studies found that most scholars use the government audit and institutional environment as the research perspective to explore the relationship with regional corruption governance.Few scholars simultaneously explore the government audit and institutional environment.The mechanism of joint action between regional corruption governance;(2)novel design of the model: the current research on institutional environment mostly uses group test to analyze,and the author believes that government audit and institutional environment interact,so this article is in the predecessor.On the basis of the research model,interactive items are introduced to explore the regulatory effects of different institutional environments on government auditing to play the role of corruption governance.Finally,according to the result of this paper,it puts forward relevant suggestions for strengthening corruption governance,in the hope of improving the institutional environment,strengthening political construction,and improving the integrity system.