Full Coverage Of Audit And Corruption Governance In State-owned Enterprises

Loss of control and supervision inevitably leads to corruption.Corruption in state-owned enterprises mainly refers to the abuse of power by executives,seeking private gain,and embezzling state assets.According to its authoritativeness and independence,state audit can play a governance function on it.Implementing full coverage of audit in state-owned assets is an important measure to ensure the effective governance of state-owned enterprises and the preservation and appreciation of state-owned assets.Corruption governance is an important part of state governance.Its effective implementation plays a role on strengthening corruption governance of state-owned enterprises.This thesis analyzes the governance function of the state audit firstly,then builds the framework between state audit and corruption governance,and analyzes the audit governance function under this new rule.On this basis,it analyzes how state audit can affect corruption governance in state-owned enterprises from governance path and governance effect respectively,and conducts empirical inspection based on the announcement of audit results of central enterprises issued by the Audit Office from2012 to 2017.The research results show that full coverage of audit is conducive to improving the effect of corruption governance.State audit can suppress the excessive consumption through the expansion of audit objects and audit content,thereby improving the effect of corruption governance.The deterrent effect and full coverage of audit can also effectively curb the excess on-the-job consumption of unaudited central enterprise executives,and positively affect the corruption governance of central enterprises as a whole.Based on theory,this thesis empirically analyzes the influence of the full coverage of audit on the state-owned enterprise’s corruption governance from audit object and content.This research provides a train of thought for the State Audit Organization to effectively realize the full coverage of audit,discuss the path of the full coverage of audit works on corruption governance.Thus it can provide reference for state-owned enterprise anti-corruption work.