Research On The Measurement Of Audit Governance Capacity And Its Influencing Factors

The 19th National Congress of the Communist Party of China focused on comprehensively administering the party strictly,continuously improving the party’s ruling ability and leadership level,made a strategic deployment to improve the supervision system of the party and the state,and established an important supporting position of the supervision system of the party and the state in improving and developing the socialist system with Chinese characteristics and promoting the modernization of the national governance system and governance capacity.As an important part of the supervision system of the party and the state,audit plays a strong governance role in China’s economy,politics,society,culture and ecology,which is crucial for solving governance dilemmas,promoting the modernization of the national governance system and governance capacity,and the governance ability of audit has also become a hot spot.Therefore,this paper positions "audit governance capability" as the research object,and believes that audit plays a role in revealing,resisting and preventing in China’s governance process.On this basis,this paper uses the relevant data of 30 provinces,municipalities and autonomous regions from 2013 to 2019,uses the entropy value method to measure audit governance capabilities,and empirically tests the impact of audit demand,government demand,public demand,audit supply independence,and professional competence on audit governance ability,and concludes that government demand,public demand,independence and professional competence and audit governance ability all show a significant positive correlation,and professional competence has the greatest impact on audit governance ability.Public demand is second,independence is third,and government demand has the weakest degree of influence on audit governance capacity.Furthermore,suggestions for improving audit governance capabilities are put forward,and it is believed that it is of great significance to strengthen the government demand for audit governance,stimulate the public demand for audit governance,improve the independence of audit governance subjects,and improve the professional competence of audit governance entities to improve audit governance capabilities,and then promote the modernization of the national governance system and governance capabilities.