| The public finance is a lasting and update topic. With the further expansion of the process of globalization, the international economic system is facing new risks, and the economic security has become the core of national security, while the public financial security, as one of the most important part of the economic security, is becoming the core of the core. Internationally, especially in developed countries, the focus on economic security and public financial security had become focus of governments and the international organizations focused. In1994, the Clinton administration put economic security, for the first time, as one of the three economic security objectives of national security strategy in the U.S. National Security Strategy report.1996, the Russia, for the first time in the world, proposed a "national economic security strategy" view. The Greek debt crisis made the public financial security arouse worldwide attention again. On October2013, the Twenty-first General Assembly of INTOSAI discussed the two issues, while one big issue is the role of SAIs in the field of maintenance of long-term sustainability of fiscal policy. It can be seen in the changing global economic environment, the public financial security of economic security has been a concern of all countries and international organizations. In China, since the Reform and Opening up, budget deficits has become normal in different level governments. In the special period for economic and social transformation of China, fiscal stability and public financial security issues must be taken seriously. The latest government debt audit results show that:the government bears the responsibility to repay the national debt up to20.6989trillion RMB, which means that the public financial security of the government must be given adequate attention. In addition, China is now in the critical period of economic development and social transformation, economic problems and social conflicts emerges. The financial system risks, the real estate industry risk, social security and social justice issues, etc. if not handled properly, will ultimately translate into fiscal risk, which ultimately affect the development of society. Third Plenary Session of the Party’s eighteen clear that "the fiscal is the basis of national governance."Public finance is the economic base and important means for government to achieve its functions. Therefore, the public finance is not only the cornerstone, but also the inherent requirements of national governance. Government audit is an important part of the governance system supervisory control system, should play an important role in the maintenance of public financial security, which has been a consensus in the international community and domestic sectors. GAO, in the "2004-2009Development Plan", clearly stated the audit should "benefit the American people and the challenges faced by the financial security" and "respond to global integration challenges and security threats ", since1990. Government audit institutions in other countries, such as Australia, Sweden, have fulfilled the duty to maintain public financial security in their daily work. The Twenty-first General Assembly of INTOSAI formed the "Beijing Declaration" to define the government audit is an important part of national governance, and affirmed the important role of SAIs in the maintenance of national public financial security and promotion for good governance. The "Twelfth Five-Year" audit work development plan of National Audit Office of the PRC clearly stated, the government audit should "concerns the public financial security, financial security, security of state assets··". Auditor General Liu Jiayi, in the December2013Government Audit Meeting, put forward that the current audit work should focus on "further increase the potential risks to the economic operation reveals efforts to safeguard national economic security, the audit work should pay attention to fiscal sustainability, especially in prevention and control of government debt risk,··".So, it is a very important question for the government audit to safeguard the public financial security. And what is the specific path for government audit to safeguard public financial security is very important. Conduct of the study will help to promote the achievement of national governance objectives, contribute to the promotion of government audit function to maintain public financial security and help to deepen the study of the government audit and finance theory.The main problem of this study is the paths for government audit to safeguard the public financial security. Around this core issue, this dissertation is divided into the following seven chapters: Chapter1:Introduction. This chapter is divided into five sections, which are research background and significance of research objectives and research ideas, research content and research framework, research methods and expected innovation. This chapter is opening chapter, Consul General of the whole paper.Chapter2:Literature review. This chapter reviews theoretical basis, realization ways, related experiential Research, and the specific types of government audit of the government audit to safeguard the public financial security from the relevant literature home and abroad. Then the chapter evaluates of the relevant literature.Chapter3:The theoretical analysis framework of the government audit to safeguard the public financial security. This chapter is divided into basic concept definition, the theoretical basis, functional mechanism, functional location, and practical basis for the government audit to safeguard the public financial security. The basic concepts section defines the public financial security, based on the illustration of public finance, public financial security, public finance risks and other basic concepts. The theoretical basis includes accountability theory, the Locke’s state theory and the new public management theory, which are used to prove that the government audit should safeguard the public financial security. The functional mechanism is based on the audit control view. The functional location sector mainly illustrates the location of the government audit in the public finance supervise system. The last sector provides the practical basis for the government audit to safeguard the public financial security from the aspects of history, law, and reality.Chapter4:The study on the construction of the public financial security elements system——Based on the Theory of Public Finance. This chapter first describes the importance of building financial security elements system, and secondly, based on the theory of public finance, constructs the public finance six elements system, which almost includes all the important factors that affect the public financial security. The six elements of the public financial security system include public financial balance effectiveness, the government debt controllability, the public financial institution reasonableness, the public financial information openness, the power operation normative and macroeconomic stability, which are analyzed in the last sector in detail.Chapter5:The empirical research of the role for government audit to safeguard the public financial security——Based on the theoretical perspective of audit "immune system" view. This chapter first describes and analyzes audit "immune system" view, which points out the government audit can play disclosure function, resistance function, and prevention function to safeguard the public financial security. The empirical results show that the government audit can play immune system functions to safeguard the public financial security of local government and central government.Chapter6:The research on paths of safeguarding public financial security by government audit. Based on the public finance security element system, constructed in Chapter4, this chapter points out the government audit can implement different types of audits to realize the requirement of the public finance security element system. In detail, the tax performance audit and public project performance audit can be used to promote the public financial balance effectiveness; The Government debt audit and special government audit can be used to promote the government debt controllability; The Institution reasonable audit and entire public financial budget audit can be used to promote the public financial institution reasonableness; The financial system audit and government information openness audit can be used to promote the public financial information openness; The economic responsibility audit can be used to promote the power operation normative; The macroeconomic environment audit can be used to promote the macroeconomic stability.Chapter7:The main conclusion of the study, research and innovation, research limitations and future prospects. This chapter is the end of the chapter. Mainly on the basis of previous studies, the chapter summarizes the main conclusions, summarizes the main innovations of the dissertation, and put forward the thesis research limitations and future research directions.Through theoretical and empirical analysis, this dissertation has the following three conclusions:(1)The government audit should and can safeguard the public financial security. According to the theoretical framework of the government audit to safeguard the public financial security, the government audit should safeguard the public financial security. Then the exploratory empirical analysis results show that the government audit can safeguard the public financial security. (2)Under the perspective of public finance, the public financial security required to achieve the financial balance effectiveness, the government debt controllability, the financial institution reasonableness, the financial information openness, the power operation normative and macroeconomic stability. The key elements in the public finance security are the fundamental question for the research of safeguard the public financial security by government audit. Based on the public finance theory, which isSuitable for a market economy, the dissertation defines the public financial security as a steady state, although influenced by different types of risk elements in and out the public finance operation process. To achieve the steady state, the public finance should keep the financial balance effectiveness, the government debt controllability, the financial institution reasonableness, the financial information openness, the power operation normative and macroeconomic stability.(3)The government audit can achieve the requirements of public financial security element system, which includes six elements, in order to achieve the goal of safeguarding public financial security. According to the accountability theory, the evolving public accountability requires the government audit should to safeguard the public financial security under the public finance model. Based on the financial system safety factor from the public finance model, this paper concludes that the government audit can implement the tax performance audit and public project performance audit to promote the public financial balance effectiveness, can implement the Government debt audit and special government audit to promote the government debt controllability, can implement the institution reasonable audit and entire public financial budget audit to promote the public financial institution reasonableness, can implement the financial system audit and government information openness audit to promote the public financial information openness, can implement the economic responsibilit)’ audit to promote the power operation normative:and can implement the macroeconomic environment audit to promote the macroeconomic stability. In addition, the new type government audit includes tax performance audit, institution reasonable audit, entire public financial budget audit, government information openness audit, and macroeconomic environment audit.This dissertation mainly has the following three aspects of innovation: (1)Construct a theoretical analysis framework of the government audit to safeguard the public financial security. This theoretical framework includes the basic concept definition, the theoretical basis, functional mechanism, functional location, and practical basis for the government audit to safeguard the public financial security. The theoretical framework can reinforce the theoretical basis for the research on the government audit to safeguard the public financial security.(2)Based on the audit "immune system" view, obtain valuable empirical evidence for the government audit to safeguard public financial security through exploratory empirical analysis. The empirical research about the government audit and public financial security are rare. The dissertation tries to obtain valuable empirical evidence for the government audit to safeguard public financial security based on the audit "immune system" view. The empirical results support the view that the government audit can safeguard the public financial security.(3)On the basis of public financial security element system, the dissertation proposes the effective and specific paths of safeguarding public financial security by government audit, and made several new types of government audit which can safeguard public financial security. Based on the financial system safety factor, this paper proposes that the government audit can implement the tax performance audit and public project performance audit to promote the public financial balance effectiveness, can implement the Government debt audit and special government audit to promote the government debt controllability, can implement the institution reasonable audit and entire public financial budget audit to promote the public financial institution reasonableness, can implement the financial system audit and government information openness audit to promote the public financial information openness, can implement the economic responsibility audit to promote the power operation normative; and can implement the macroeconomic environment audit to promote the macroeconomic stability. In addition, the new type government audit includes tax performance audit, institution reasonable audit, entire public financial budget audit, government information openness audit, and macroeconomic environment audit. |
PDF Full Text Request