The Research On The National Audit Governance Capability

Based on the perspective of the history of the development of the world audit,the national audit play an important monitoring role since the foundation of nation.In recent years,social and economic development has led to the increase of various governance crises.The party and the people have paid more and more attention to the national audit.In March 2018,the establishment of the Central Audit Committee marked the status of the national audit in the national governance system.National audit plays an important role in safeguarding national financial and economic security,development of democracy and rule of law,incorrupt government construction,and public resource allocation.Itself is one of the governing subjects and has the ability to govern.Therefore,it has important practical significance and high theoretical value to accurately grasp the connotation of national auditing governance capabilities and to deeply and systematically explore the influencing factors of national auditing governance capabilities.Firstly,guided by the organizational dynamic capability theory,national audit theory and national governance theory,this thesis defines the meaning of national auditing governance ability.National audit governance capability is the ability and strength of the national audit institutions to reasonably allocate audit governance resources,guarantee the audit behavior scientific,the audit activities standard,the audit results reliable and the audit relationship balanced in accordance with national governance objectives.Secondly,it summarizes the constitution of national audit governance capability and puts forward the measurement methods.National audit governance ability is divided into supervision ability,correction ability,prevention ability and guidance ability according to short-term governance ability and long-term governance ability.The measurement method of national audit governance capacity includes single capacity measurement method and comprehensive index measurement method.Thirdly,it analyzes the influencing factors and structured ways of national auditing governance capacity.On the supply side,independence and execution are the determinants and key factors affecting the national audit governance capability.In terms of demand,government demand and public demand are the driving factors and important factors affecting national audit governance capacity.Finally,this thesis puts forward some targeted effective measures,including strengthening the independence of national audit governance,enhancing the execution of national audit governance subjects,ensuring the government demand of national audit governance and activating the public demand of national audit governance,in order to provide theoretical support and practical guidance for improving national audit governance capability.