The Research On The Effectiveness Of National Audit Control On Government Budget Administration

In recent years, along with the enhancement of democracy and law, public management level improved unceasingly. The public began to focus and supervise the financial department on the allocation and usage of public funding; especially on the implementation of government expenditure budget. Its implementation is directly related to the efficiency of the use of public resources, and it is also related to the vital interests of the public. At the same time, strengthen the management of the government can also make sure to improve the economic benefits of the macro and to ensure the healthy development of the national economy. If improve national audit control of the government budget’s effectiveness constantly, we can achieve the ultimate goal of national audit, which is to ensure the safety of financial revenue and expenditure, make sure the public funds could be used completely, and improve the efficiency of social capital use.This article has five chapters; the main contents of each chapter are as follows:Chapter1introduces the background and significance of selecting the subject for research, research methods and reasoning, the structure and contents, and follow-up researches, as well as the scope of this study, etc.Chapter2:The theory of national audit. This part is the theoretical foundation of the full text, and it provides the corresponding theoretical accumulation for the next theoretical analysis and empirical study.Chapter3analyzes the reasons through the principal of public resources, national audit institutions and government departments. Then the author explains the paths on how the national audit controls the government budget.Chapter4is the empirical research on the effectiveness of the national audit control the government budget. In this part, the author puts forward the research hypothesis and selected the variables and analyzed the samples.Chapter5is the conclusion for the empirical research. According to the analysis in the model, the empirical results and the main conclusions are summarized. And for how to play a good role for China’s national audit in the control of government budget implementation, this part also puts forward the corresponding opinions and suggestions.Of course, there are several shortcomings in this thesis, such as limitations of empirical data, time chosen and variables chosen. The objective elements mentioned above dominate my further discuss in my thesis, deficiency will be expected developed in my future study.