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An Empirical Study Of Government Audit And Local Economic Competitiveness

Posted on:2015-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:Y Q WanFull Text:PDF
GTID:2309330434952560Subject:Accounting
Abstract/Summary:PDF Full Text Request
Government audit is a monitoring mechanism, which originated in the public fiduciary financial responsibility, and with its development and growth. Fiduciary oversight plays in the mechanisms of power, the control of economic responsibility entrusted to fulfill the role effectively. Our government audit sprout in the Western Zhou Dynasty3,000years ago, when there were official with the audit function " Zaifu." In1982, the authorities set up audit on behalf of the birth of modern government audit. Thirty years, Chinese government audit has been rapid development, the number of units audited every year by1983over1200to2012of more than14million. Since the establishment of audit and audit organs at all levels, government audit in power supervision, promote prevention and punishment of corruption, and promote honest and efficient government, to assist the judiciary has played an indelible role. Increasing government audits show its importance and necessity. Government audit team so huge, so wide audit units involved, audit so huge, taking up resources such high government audit outcomes could get its due in the economy? Is there a government audit of economic motives? Is there have economic competitiveness between different local relevance? Can government audit improve the local economic competition? Study abroad is relatively scarce and local government audits economic competitiveness. This paper attempts from the local government and local economic competitiveness relationship, and by using empirical methods, combined with economic responsibilities entrusted the government audit and governance and other government auditing theory, attempts to explore the relationship between local government audit and economic competitiveness.This article includes five parts:The first part introduces the research background and significance, research ideas and methods, and research is expected to achieve innovation.The second part of this article involves combing induction references, specific research into the literature review literature review government auditing, the relationship between the government and the local economy.The third part explores the theory of government audit to improve the competitiveness of the local economy. Has analyzed the reasons for the existence of government, local governments on the role of local economic development, local governance failure, the government launched the audit performance of its functions can reduce the failure of governance, thus contributing to local economic development.The fourth part, the empirical relationship between empirical research, and local government audit between economic competitiveness. And government audit of all aspects of the local economy between empirical relationships.The fifth part, come to the conclusion the article put forward the proposal to increase government audit to promote local economic development.The main contribution and disadvantage of this paper:The main contribution is theoretical and empirical research relationship with the local government audit between economic competitiveness, to compare a new perspective to explore the role of government audit, improve government auditing research system in order to provide empirical support for the theoretical power to strengthen government auditing construction. The disadvantage is that the author’s low academic level and less research of relationship between government audit and local economic competitiveness make many details are in the ill-considered comprehensive...
Keywords/Search Tags:Government audit, Local economic competitiveness, Government governance
PDF Full Text Request
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