Research On The Impact Of National Audit On Governance Efficiency

With the formal closure of the 2019 NPC and CPPCC sessions,we have seen the excellent achievements made by the government in the past,and at the same time,we have put forward the direction of development for the future.This year,the government focuses on tax reduction and fee reduction,opening to the outside world,green development,poverty alleviation and other aspects.In the final analysis,it is to develop the national economy and improve the people's livelihood happiness index.At present,the national economy is developing at a high speed,and the major social contradictions that have lasted for nearly 40 years have changed.which further shows the important role of government governance.National auditing is the"immune system"of government governance,which plays a supervisory role and ensures that the supervisory function of national auditing plays a full role in order to improve the immunity of the national governance system.Further improvement of the national auditing system will improve the governance efficiency of the whole country from the root.Therefore,from the perspective of national audit to promote the efficiency of government governance is an important research proposition in the new stage of the country,but also aroused the attention of scholars.This paper studies the impact of national audit on the efficiency of government governance.Firstly,this paper theoretically uses public accountability theory,immune system theory,economic supervision theory and power restriction theory to analyze the relationship between national audit and government governance efficiency,Only by completing the national audit work with high quality can we ensure that the national audit plays its due role,and that the national audit plays its full role,which is an effective way to improve the efficiency of government governance.At the same time,combined with empirical analysis,the national audit's role of the reveals,the resistance and the preventive are taken as explanatory variables.Because of the lag of the role played by national audit,the explanatory variables are analyzed by data with lag of one period.Explanatory variables study the impact on government governance efficiency from the perspectives of"effectiveness"and"effect"and the resistances of"effectiveness"and"effect".That is to say,to study the effects of things themselves and the results of things.The paper uses the Sendt_i,t-1,t-1 and Sendtl_i,t-1to measure the government audit's role of"Effectiveness"of Resistance and government audit's role of"Effect"of Resistance;the paper uses the Sugi,t-1 and Sugbli,t-1 to measure the government audit's role of"Effectiveness"of Prevention and government audit's role of"Effect"of Prevention;the paper uses the LnQue_i,t-1,t-1 to measure the government audit's role of reveals.Finally,using the data of 31 provinces,autonomous regions and municipalities directly under the Central Government from2014 to 2017,this paper studies the influence of the three different roles of national audit on the efficiency of government governance through multiple linear regression method.This paper draws the following conclusions through research:firstly,the stronger the role of national audit in revealing,the higher the efficiency of government governance;secondly,the stronger the"effectiveness"of the defensive role of national audit,the higher the efficiency of government governance,the stronger the"effect"of the defensive role of national audit,and the higher the efficiency of government governance,but the"effectiveness"of the defensive effect is more significant than the"effect";Finally,the stronger the"effectiveness"of the preventive role of national audit,the higher the efficiency of government governance,the stronger the"effect"of the preventive role of national audit,and the higher the efficiency of government governance,the significance of the two is identical.According to the above research conclusions,in order to improve the role of national audit in government governance,the corresponding suggestions are put forward.