The Research On Government Audit’ Efficiency In The Perspective Of Safety Of Financial Fund

In2009, when he was prime minister of PRC, Comrade Wen Jiabao in the"Government Work Report" proposed:Where there is government funds，where thereis the government audit.Government departments should behave essentially economicactivities as current financial resources,therefore,the basic task of government is toensure the safety audit of financial resources, which means ensure the financialcapital ’authenticity,legitimate and effective.In2013,The Chinese Premier Li Keqiangsaid during his inspect of Audit: Auditing is an important part of our nationaloversight mechanisms, national interests "defenders",public funds "Guardian"anti-corruption "sword",power supervision "magic",deepening reform "catalyst."Inthe respect of research methods, this paper draws on a variety of different theories onthe real government audit conducted in-depth analysis, a comprehensive summary andanalysis from internal and external motivation, dynamic game and "shadowlesseffect", etc., and an analysis of government performance audit failure in maintainingthe security of financial resources, adequate theoretical analysis.In addition to theoretical analysis, we also use empirical r esearch methods, thefinancial capital security as a dependent variable, the government audit performanceas an explanatory variable, select the six years2004-2009, a regression analysis of thedata, obtained both with significant Conclusion correlation.F inally, the paperproposes a targeted policy recommendations, not only from a macro perspectiveproposes the introduction of incentive and punishment mechanism for supervision, butalso from the perspective of microscopic made three recommendations: implem entgovernment audit accountability, improve government auditing environment,supervision improve the government’s internal control system.Through the above analysis, we draw the following conclusions:(1) there are lotsof financial problem on public funds.Whether it is economic responsibility audit,orthe audit summary and national issues amount of money, the check-out numbers arevery large.(2)There are close link between government audit and the safety offinancial funds in nature.Government audit is good for the safety guarantee offinancial fund.and the problem of financial funds is the potential area to improve theeffectiveness of government audit.(3)Government auditing protect the security needsa path.Government Auditing plays a role of "shadowless effect"，which is need some intrinsic motivation and extrinsic motivation.(4)Government auditing performanceand financial fund has a significant positive correlation.The greater the number of theaudited entity,the more amount of the issue amount;the mor e the amount ofinformation that is issued by the audit report,the fewer behavior problems amount.