Existence Verification,influential Factors And Countermeasures Of "Repeated Trials And Repeated Offenses"

As an important means of supervision in state governance,audit has always played an important role in safeguarding national economic security,safeguarding the interests of the people,promoting anti-corruption and promoting the integrity of the central government.However,in the practice of auditing for many years,“repeated trials and repeated offenses” are real and unavoidable issues in the audit work,which have a certain impact on the authority and seriousness of government audits.No matter how many problems are detected by the auditors,how much damage is recovered for the country,"the audit is there every year,the problem is there every year" will still weaken the trust of the whole society to the audit work.At the State Council executive meeting on July 5,2017,Premier Li Keqiang requested serious rectification of the problems of various departments identified by the audits.The Audit Commission should conduct follow-up inspections on the results of the rectification,with special emphasis on the issue of “repeated trials and repeated violations”.The “stubborn disease” of the audit requires a “long-term mechanism”.Based on the theory of principal-agent theory,immune system theory and audit topic theory,this paper selects the 2012-2017 central department budget execution audit results as the research object,and studies the “repeated trials and repeated offenses” problem in the central department budget execution audit.By sorting out the audit results announcement,the problems existing in the central department budget execution are summarized and classified,and the types of problems of each department identified in the current year and the previous year are compared,and the proportion of repeated problems is calculated.Based on this,it is verified whether the issue of “repeated trials and repeated offenses” in the central government budget execution audit exists.By using quantitative indicators,the ratio of recurring problems is used as a measure of the “repeated trial and error” problem of government audits.On the basis of previous studies,combined with relevant papers review and theoretical analysis,this paper is going to look for factors that may affect “repeated trials and repeated offenses” problem,and use the relevant departmental budget to perform audit-related empirical data to test what factors affect the “repeated trials and repeated offenses” and how the factors works.Through the previous papers review,theoretical analysis and empirical analysis,the conclusions of this paper are obtained.This paper believes that due to the weak punishment,the auditing accountability not in place and the system related to budget violations not been perfected,the greater the audit inspection,the more budget violations the audit can detect,and the problem of “repeated trials and repeated offenses” is even more serious;the larger the department is,the more perfect the internal system is,and the problem of “repeated trials and repeated offenses” is suppressed.Finally,it proposes countermeasures and suggestions for solving the problem of “repeated trials and repeated offenses” of budget violations from the aspects of perfecting the government budget system,strengthening auditing and inspection,and improving the audit accountability mechanism.The research increment of this paper is to use statistical data to explain the seriousness of the problem of “repeated trials and repeated offenses” in the audit practice,and to verify the existence of the “repeated trials and repeated offenses” problem in the central government budget execution audit.The measurement method of “repeated trials and repeated offenses” is the problem repetition rate.On this basis,the regression model is designed,and the empirical data is used to test the government auditing strength and departmental scale.This paper enriches the reasons and solutions of the audit “repeated trials and repeated offenses” problem and the theoretical research on the budget execution audit of the central department.The study of the problem of “repeated trials and repeated offenses” of budget violations can regulate the use of financial funds by the central government,optimize the expenditure structure,and improve the efficiency of the use of fiscal funds,which is of great significance for safeguarding national economic security and safeguarding the interests of the people.