Research On The Factors Affecting The Punishment Of Government Auditing And Countermeasures

Government auditing and handling punishment is an important means for government auditing agencies to perform their duties against illegal and illegal units and individuals.It plays a huge role in safeguarding the national economic order,establishing auditing authority,and serving the economy.Auditing and penalizing power is one of the ways for auditing institutions to exert their deterrence.In the current government auditing system,the punishment of violations of auditing objects can deter and suppress the occurrence of opportunistic behavior,and to a certain extent Realize the value of government audits.However,in the actual government audit work,this deterrent has not played its due role due to various factors and interference,which has caused some departments and individuals to pay insufficient attention to the authority of government auditing,making it difficult to play the government audit.Positive role.Therefore,this paper,through the study of the factors affecting the punishment of government auditing and the countermeasures,on the one hand,hopes to enrich the theoretical literature of relevant fields,on the other hand,it aims to establish the authority of government auditing to a certain extent,so that the audit work can be done at all levels.The government and various departments have paid attention to and played their due role to ensure the efficient implementation of government audit work.This paper first reviews the relevant literature research and summarizes the literature,and then expounds the relevant theoretical basis of the government audit processing punishment: the government auditing essence theory,deterrence theory,and game theory.Then combined with the theoretical basis involved,this paper studies the influencing factors affecting the government’s auditing and handling penalties from three levels: political level,budget level and social level.Then,this paper conducts a mechanism analysis on the influencing factors of government auditing and penalties,and proposes relevant research hypotheses.After that,the panel data of local audit institutions in 31 provinces of China from 2010 to 2016 were selected.The fixed-effect model was used to analyze the influencing factors of government auditing and punishment.The results showed that local audit institutions led political promotion and local audit.The government’s fiscal budget and public attention are significantly and positively related to the government’s auditing and punishment.The local government’s political promotion momentum is significantly negatively correlated with the government’s auditing and punishment.Finally,based on the conclusions of the research and the status quo of the government audit processing penalties,the proposed countermeasures are proposed to enhance the government auditing authority and promote the development of government auditing practice.The expected innovations of this paper are mainly reflected in the following two aspects:(1)Research method innovation.In the past,the research on government audit processing punishment was mainly normative analysis.This paper uses panel data,adopts the combination method of qualitative research analysis and quantitative research analysis,and tests the influencing factors of government audit processing punishment through fixed effect regression analysis method.(2)Analyze dimensional innovation.Based on different dimensions,the key factors affecting the government’s auditing and punishment are analyzed.The mechanism and path of these influencing factors affecting the government’s auditing and penalizing power are analyzed,and the research perspective is more multi-dimensional.