Government Audit, Media Supervision And Local Government Governance Efficiency

Government audit is the cornerstone of government governance,it mainly supervises and controls the operation of public power and the management of public resources,so as to promote the optimal allocation of public resources.The ultimate goal of the government is to promote national economic growth and improve people's quality of life.The government audit should give full play to its supervision function,fulfill the entrustment of the people,so as to promote the effective completion of the public accountability,make the national property truly and reasonably used by the people,and ensure the maximization of the interests of the people.In addition,the government audit can also reflect and analyze the problems investigated and dealt with in the audit from the overall perspective,and point out the problems in essence,so as to achieve the purpose of promoting government reform in various fields.It plays an important role in strengthening government financial information monitoring,promoting the construction of clean government,and promoting the rapid development of society.With the rapid development of Internet technology,media supervision can promote the function of government audit,supervise the operation of government power,and improve the efficiency of local government governance.Based on this,this paper studies the impact of government audit on local government governance efficiency,and further analyzes the regulatory role of media supervision.In order to explore the above problems,this paper takes public accountability as the starting point,expounds the governance mechanism of government audit,and takes the panel data of 31 provinces,autonomous regions and municipalities in China from 2008 to2017 as the research sample to explore the impact of government audit on local government governance from the dual perspectives of government audit input and government audit output.The paper also selects media supervision as a moderating variable to further analyze the moderating effect of media supervision.The main conclusions of this paper are as follows:(1)there is a significant positive correlation between government audit and local government governance efficiency,that is,the greater the intensity of government audit,the better the local government governance efficiency;(2)Media supervision can promote the positive correlation between government audit and the efficiency of local government governance.The main innovations of this paper are as follows:(1)this study helps to further enrich the research in the field of government audit,mainly from the dual perspective of government audit input and government audit output,to explore the impact of government audit on the efficiency of local government governance,which helps to deepen people's understanding of the function of government audit.(2)Based on the study of the relationship between government audit and local government governance efficiency,this paper extends the existing research perspective,and adds media supervision as a moderating variable to further analyze the moderating effect of media supervision.It is conducive to strengthen the supervision of local government,promote the construction of clean government of local government,and provide an effective path for optimizing the allocation of audit resources.