Research On National Audit And National Governance Capacity

Since 2008,the research on national audit and national governance has gradually become a hotspot in auditing field.The demand for national governance is the impetus emergence and development of national audit,governance capacity has large differences in different periods of one country along with ever-changing governance strategy.So what mode and regularity have been present in this changing course?The available literatures summarize the evolution of national audit practice along with the development of national governance focus on theoretical perspective,few researchers utilize statistic analysis and historical analysis in this study,and even fewer utilize the scientific method to study the evolution of national auditing theory,put forward the strategy for future national audit adaptable reform from view angle of historical reference.On the other hand,as an important component of national governance,what are the paths of national audit when serving good governance?The available literatures have proposed two tracks,"andit functions/contents view" and "audit results view",which kind of paths are realistic?And is there any remarkable empirical evidences support the effectiveness of the paths?To solve these problems are meaningful to increase the cognition of laws of national audit development,explore perspectives of national audit and national governance.So this research focuses right on the studies of these issues.Based on Marxism epistemology and Maslow's hierarchy of needs theory,this reserach first constructs a theoretical framework of historical evolution of national audit.Then starting with research on audit objectives,techniques and contents,it traces the development of national audit practice using statistical analysis.And then based on CiteSpace ? maps knowledge domain of national auditing theory using cited datum in CNKI and CSSCI database.This research visualizes the core structure,important authors,development history and the overall knowledge structure of the auditing research,chooses important auditing academic work,and builds up a systemic and complete cognition of modern auditing theories from a historical viewpoint.This research has suggested that along with the rapid change of national governance capacity,audit institution has made great strides in developing its capacity through continuous innovating audit techniques,updating audit objectives and expanding audit contents,has promoted the development of audit practice,so as to adapt unceasing requirements of national governance,and has been through three stages:authoritarian mode,law mode and democracy mode.In the meanwhile,under the dual drive of national governance demand and audit technical revolution,audit researchers have constantly put forward new theories and opinions of national audit essence based on new facts,new conditions,new phenomena and new information in audit practice as well as fully utilizing new research methods,tools and mode of thinking,have promoted evolution and revolution of cognition on national audit essence.In other words,audit essence is decided by the special purpose and the technological means of national audit in different historical period,and,the special purpose and techniques of national audit and their dialectical relationship is decisive factors of audit essence.In addition,takes the audit results as the starting point,based on analysis of twenty-one"audit results of budget implementation and other fiscal revenues and expenditures of central departments" during 1995-2015,this research has found that national audit adopted "raising the question and analyzing reasons-offering recommendations-follow-up correction action" paths to promote good governance.Audit results changed according to capacity and strategy of national governance,and play an important role in the process of good governance through offering constructive suggestions on promoting democracy and rules of law,improving government's efficiency,promoting anti-corruption,defending nation's security,ensuring equity of people's livelihood,and increasing transparency and accountability.Eventually,with provincial panel-data,this research empirical analyzed the relationship between national governance capcity and the quality of each link in audit results paths,and it turned out that there was significantly positive correlation between them,and the national audit had long-term promoting effect on national governance capacity.The contributions of this research are as follows:firstly,in theory,based on the Marx's principle of dialectical relationship between purpose and technology,this research enriched the theory of national audit and national governance,and provided theoretical evidence of improve the audit objective and technology,expand auditing context to adapt the demands of national governvent capcity.Secondly,in the angle and method,based on a historical perspective,this research utilized statistic analysis to study the evolution stage of national audit practice and its laws in the framework of national governance,and introduced mapping knowledge domain,co-word analysis and co-citation analysis to auditing research,provided historical,statistical and maps evidence of the evolution of national audit theory.Thirdly,in empirical evidence,this research proposed and validated the national audit's problem-oriented has significant effect on promoting national governance capcity,provided new empirical evidences for the innovation reform strategy of continuous audit accountability and enrich audit results.Finally,in practical significance,based on the laws of national audit,this research revealed "strategic-orientation"and "problem-orientated" in the decisive effect and driving effect of the relationship between national audit and national governance capacity,and put forward three advices to national auditing reforms,including promote the continuous auditing technology with big data,reconstruct the national audit organization structure and constantly promote democracy mode.These are advantageous to develop national audit's synthetic benefit in improving national governance capacity.