Research On Economic Responsibility Audit,Process Of Marketization And Corruption Governance

The issue of corruption is a common problem in the world governance of countries around the world,but the problem of corruption in China has developed rapidly in recent years.The severe corruption situation not only causes waste of public resources,undermines the socialist harmonious atmosphere,but also hinders the development of China's socialist market economy and becomes a stumbling block for the country's comprehensive deepening of reform.As an important part of the supervision system,state audit is regarded as an important guarantee for promoting the rule of law and realizing the "good governance" of the country.As a special type of business audited by the state,economic responsibility audit should give full play to its function of revealing,resisting and preventing corruption.The auditing organs that violate the law and discipline,such as the use of power,corruption,bribery,and public and private,must resolutely investigate and deal with them.Persist in punishing corruption with a zero-tolerance attitude to promote deepening reforms and achieve political clarity and social harmony.In addition,due to China's vast territory and diverse geographical environment.Even in the case of the same macroeconomic environment,there will be differences in the degree of marketization due to different development methods and different degrees of openness.Different marketization processes have different levels of perfection of their institutional environment.On the one hand,a good institutional environment can reduce the occurrence of corrupt behavior from the behavior and essence through the coercive binding force of the formal system and the subtle influence of the informal system.On the other hand,a good institutional environment provides technical and institutional guarantees for the implementation of economic responsibility,and enhances the effectiveness of economic responsibility audit corruption governance.Therefore,based on the current situation of corruption governance in China,this paper uses the combination of normative research and empirical research to analyze the role of economic responsibility audit in corruption governance,the relationship between marketization process and corruption governance,and the economic responsibility of marketization process.Auditing the strengthening role of corruption governance functions.This paper takes the data of local government corruption governance in 30 provinces,autonomous regions and municipalities directly under the Central Government in China as a sample to study the relationship between economic responsibility audit,marketization process and corruption governance.Based on the "immune system" theory,this paper studies economic responsibility audit from three aspects of revealing,resisting and preventing functions,and tests the role of economic responsibility audit in revealing,resisting and preventing corruption.The marketization process of Fan Gang and Wang Xiaolu is used to measure the marketization process,so as to analyze the impact of marketization process on corruption governance.At the same time,based on the integration perspective,this paper examines the strengthening effect of the marketization process on the corruption governance function of economic responsibility audit.Through empirical research,the following conclusions are drawn: 1 The better the economic responsibility audit reveals,resists,and prevents the function,the lower the degree of corruption of government officials;2 the higher the degree of marketization,the lower the corruption of government officials;The process has no effect on the function of economic responsibility audit revealing and resisting corruption,but it strengthens the function of economic responsibility audit to prevent corruption.Based on previous researches,this paper has done the following further research: Firstly,this paper adopts a combination of normative research and empirical research.Compared with the previous methods of normative research,this paper provides more reliable research for related research.support.Secondly,based on the integration perspective,this paper puts the marketization process into the study of economic responsibility audit and corruption governance,and analyzes the mechanism of action between the three.This paper proves that the marketization process has a certain strengthening effect on the function of economic responsibility audit corruption governance through the method of empirical test.It not only broadens the path of prevention and control of corruption,but also affirms the importance of the marketization process and enriches the research in the field of government officials' corruption.