Research On The Impact Of National Audit Function On Local Economic Development From The Perspective Of Transparent Government

National audit is an “immune system” in the national governance system.It plays an important role in promoting the country to achieve good governance with its prevention,revelation and defense functions.As an agency specializing in economic supervision in the national governance system,national audit is the key in safeguarding national interests,promoting rational allocation of resources,and promoting the healthy development of local economy.Recently,citizens have given a higher profile on local eco nomy development and government administration.There is a need for government to provide more open information and strengthen transparent government construction.Therefore,it is essential to research the impact of national audit function on local economic development in the perspective of transparent government.By reviewing the relevant literature on national audit function,government transparency and economic development,the article clearly defines the subject and the related range of the study.Then,based on the theory of fiduciary economic responsibility,asymmetric information theory and new public management theory,the article analyzes the relationship between the national audit function and the local economic development.By using the official data from 2007-2014 ranging from 31 provinces,the study carries out enormous empirically tests to reveal the relationship between national audit function,government transparency and economic development.The findings show that all of the prevention,revelation and defense functions can promote the development of local economy.When the government transparency increases,the disclosure and defense function of national audit will reduce the local economic development,and the prevention function becomes non-essential.According to these findings,the article puts forward pertinent and policy suggestions on how to make national audit more efficiently and independently,and how to improve the government transparency.The novelty of this approach is as follows: firstly,carry out the theoretical analysis the impact of national audit function on local economic development.Secondly,carry out the empirically test how those audit functions influence the local economic development.There are few research studying the relationship between national audit function and local economic development in the perspective of transparent government.This article proposes the theoretical framework and uses mass data from province government to make digital analysis the mutual influence in different ways.