National Audit,Media Supervision And Government Administrative Costs

National audit is a key component of national governance,which is essentially a state's behavior of restricting power through power supervision according to law.National audit is one of the organic parts of national governance and has been serving for national governance.With its essential characteristics of independence,authority and professionalism,national audit serves national governance by auditing public behavior activities,protecting the healthy development of national politics and economy,assisting anti-corruption,promoting integrity,and improving the efficiency of public administration.It is of great practical significance to improve the national governance system and promote the modernization of national governance.For a long time,the high administrative cost of our government has been the focus of the Party and the state.There are many reports about streamlining the institutions,reducing the administrative cost of the government and reducing the "three public" funds in the annual government work report.In the government work report of 2018,Premier Li Keqiang stressed that we should resolutely implement the Eight Provisions of the Central Committee of the CPC,reduce the "three public" funds,strictly control general expenditure,and use more precious funds to add momentum to development and provide fuel for people's livelihood.The sustained and rapid growth of administrative costs not only brings great financial burden,but also endangers public order,undermines the social trust system and damages the vital interests of the general public.Moreover,the problem of government administrative cost is not confined to one or some countries,but attracts the attention of most countries in the world.It has become a top priority for all countries in the world to study how to effectively control and reduce government administrative cost.Therefore,we must strictly control the administrative cost of the government,build a conservation-oriented government,enhance administrative efficiency and improve the ability of national governance.How to reduce the administrative cost of the government is a difficult problem that the government must face.As one of the key components of the national governance,what impact does the national audit have on the administrative cost of the government? What role does media supervision,as an external supervision,play between national audit and government administrative costs? So far,few studies have answered these questions.In order to explore the above-mentioned problems,based on the current comprehensive deepening of the reform of the political and economic environment in our country,starting from the state audit and government administrative cost expenditure,and on the theoretical basis of Wagner's Law,the growth theory of official behavior of the public choice school,the theory of fiduciary responsibility,the theory of social contract and the theory of state governance,this paper expounds the governance mechanism of state audit and state audit.On the basis of the relationship between national governance and accounting,taking the relevant data of 31 provinces,autonomous regions and municipalities directly under the Central Government from 2007 to 2015 as the research sample,this paper uses the method of combining theoretical analysis and empirical test to examine the relationship between national audit and government administrative cost and its mechanism from the Perspective of both national audit input and national audit accountability,and further analyses and tests it.The influence of media supervision on the relationship between them.This paper mainly tries to study and solve the following two problems: Firstly,based on the dual perspectives of national audit investment and national audit accountability,whether national audit will have an impact on government administrative costs.Secondly,as a key component of social democratic supervision mechanism,whether media supervision will affect the relationship between state audit and government administrative costs.Research indicates that national audit has a remarkable negative correlation with government administrative costs,that is,national audit helps to reduce government administrative costs,while media supervision can further strengthen the negative correlation between national audit and government administrative costs.In addition,the study also shows that the institutional environment is conducive to the function of national audit,that is,the better the institutional environment is,the more conducive the national audit will reduce the administrative costs of the government.Finally,this study empirically examines the effect of national audit on corruption governance by reducing government administrative costs to reduce rent-seeking space and crime of officials.The main content of this paper is composed of the following parts.The first part is the introduction.The introduction mainly describes the research background,significance,ideas and methods of this paper,and also involves in the content framework of this paper,as well as the innovation and shortcomings of the research.The second part is literature review.In the part of literature review,the state audit,media supervision and government administrative costs are reviewed and discussed in detail,and they are summarized,which lays a foundation for the subsequent theoretical deduction.The third part is the definition and theoretical basis of this article.This part mainly defines the concepts of national audit,media supervision and government administrative cost,and elaborates the institutional background of national audit in detail,and on the basis of defining the concepts,leads to the relevant theoretical basis.The fourth part is the hypothesis reasoning and research design of this paper.After analyzing the reasons that lead to the unreasonable increase of government administrative costs,this paper creatively introduces state audit into the deduction,takes state governance as the breakthrough point,and on the basis of emphatically expounding the influence mechanism of state audit on government public power,deeply and systematically analyses the mechanism of state audit on government administrative costs,and puts forward hypothesis 1 of this paper.On this basis,this paper systematically incorporates the media supervision into the analytical framework,further and systematically analyses the impact of media supervision on the relationship between national audit and government administrative costs,and then puts forward hypothesis 2 of this paper.At the same time,the empirical model is introduced in this part,and the relevant variables are explained.The fifth part is the empirical test.According to the existing research results,the empirical test part reasonably determines the agent variables of national audit,media supervision and government administrative costs,collates and edits relevant research data,designs multiple regression model,and tests the research sample data by statistical analysis software EXCEL 2007,STATA14.0,and then makes a deep analysis of the regression results.In addition,the robustness of the research results is tested,which makes the paper more scientific and reliable.The sixth part is the conclusion and policy recommendations of the study.This part is based on the results of empirical research,combined with the actual situation,put forward relevant policy recommendations from the level of national governance.