Research On The Path Of National Audit Function Cooperative Service Country Governance

As part of the national political system,national auditing has been continuously improved with the demands of the party and the government.National auditing has not only been an institutional arrangement for supervising and restricting public power according to law,but also an important subsystem of the national governance system.However,the existing audit governance theory that emphasizes single supervision degree cannot meet the national governance requirements of national audit services.The existing national audit governance theory fails to reflect the essential requirements of the national governance complexity system.National audit should coordinate all the factors that can be coordinated.Meet the complexity of the national governance system and the endogenous nature of government governance services.First of all,this paper sorts out the research direction and progress of national audit coordination and its financial governance,public power supervision and state governance,and selects the internal functional synergy perspective to conduct research,with synergy theory,state governance theory and embedded theory as theoretical support.By analyzing the interrelationship between the three subsystems of national audit revealing,resisting and preventing functions and the mechanism of action on state governance,it is proposed that the coordination of national audit function can improve the level of public power supervision by strengthening financial governance,and then promote the research hypothesis of national governance.Secondly,the physics coupling degree coordination model and the data envelopment analysis method are introduced to quantitatively analyze the national audit function coupling coordination level and local government total factor productivity.Then,based on the provincial panel data from 2007 to 2016,the dynamic panel model and the chain mediation effect model are used to explore the role and path effect of national audit internal function coordination on national governance.The results show that the higher the degree of coordination of national audit functions,the better the fiscal governance,the stronger the public authority supervision,and the stronger the state governance ability.That is to say,fiscal governance and public power supervision play a partial chain intermediary effect in the process of national audit function synergistically promoting state governance,and verify the hypothesis of this paper.Finally,based on the above analysis and empirical results,this paper proposes policy recommendations from the three stages of top-level design,concrete implementation,and results utilization,reflecting on the process of writing and suggesting research shortcomings and future efforts.Through the research of this paper,it reveals the deeper role logic between national audit and state governance,and provides theoretical and practical reference for national audit to promote the good governance of the country.