A Study Of The Government's Purchase Of Social Audit Services

As the "gatekeeper" of public funds,state-owned assets and state-owned resources,China's national audit(also known as "government audit")plays a fundamental role in promoting national governance,promoting fairness and efficiency,and has attracted the continuous attention of governments at all levels,experts and scholars as well as the public for a long time.At present,the most prominent problem facing the domestic government audit is the relative scarcity of audit resources,which is seriously mismatched with the "audit coverage" target task.On the premise that the existing number of audit institutions in China is difficult to break through and the progress of science and technology is difficult to achieve overnight,it may be an effective way to seek external solutions to optimize the allocation of audit resources,that is,to study the purchase of social audit services.As the forerunner of reform and opening up,Zhejiang's problems are representative and foreseeable because of its inexperience,fault and mistakes in carrying forward the reform.At the same time,the government's fixed investment,which mainly focuses on engineering construction,involves a wide range of interests,and the relevant decision-making and executive levels are vulnerable to public relations and hunting,which often leads to the loss of control of public power and corruption.Moreover,the purchasing of social services by state auditing started from the field of government fixed assets investment,and the problems of purchasing social auditing services are most complex.Taking the fixed assets investment audit in Zhejiang Province as an example,the study of China's state audit purchase of social services can not only cover the universal issues,but also take into account the special issues,with high theoretical value and practical significance.Based on the practice of fixed assets investment audit in Zhejiang Province as the main data and case sources,this paper uses the principal-agent theory,public choice theory and transaction cost theory to explore the problems of imperfect management system,contradiction between demand and supply,and limited audit independence in the process of national audit purchasing social services.In the analysis of management system problems,based on the interview results,we draw some empirical conclusions,such as inaccurate audit positioning,internal management system,external management without restrictions.When analyzing the contradiction between demand and supply,this paper introduces questionnaire survey as an analytical tool.By comparing the quantitative data of the same factor between the auditing organ and the co-examining unit,the reasons for the problems are obtained,such as seasonal scarcity of supply,limited asset specificity,experience factors and the deviation of supply and demand of transaction costs.On the basis of the assumption of "economic man","pursuing the maximization of individual interests" and information asymmetry,this paper deduces the behavior paths of relevant stakeholders such as audit institutions,auditees and co-auditors by introducing the Wayne diagram and taking the promotion of "full audit coverage" as the logical starting point.To explore the interest conflicts in the internal circulation of government investment projects,the interest conflicts in the external circulation when the audit institutions intervene,and the dynamic balance of the ultimate stakeholders.According to the above problems,the paper puts forward some corresponding countermeasures,such as internalizing external transactions to reduce transaction costs,cutting the interest chain between auditors and auditees,in order to solve the current problems and provide reference for improving the audit coverage.