Research On Government Audit Model Effects And Countermeasures To Audit Results

Government audit is an important part of governance supervision system. Itsgoal is to restrict rights through powers, find and seriously penalize opportunisticbehavior such as corruption and waste, economic crime, loss of resources, and soon.Ultimately protect the interests of people. No matter how to interpretation thenature of government audit such as "Economic supervision","EconomicCybernetics", or "The right to restrict" and so on. Supervision and investigation arethe most important means.Oversight require audit institutions are independent,Investigate need audit institutions are deterrent.Independence is the soul of the audit,the purpose is to ensure the authority of the government audit. China audit organsbelong to the executive branch, processing limited punishment rights. Governmentauditing penalty is a way to show deterrent.Audit institutions can deal with or punishillegal behaviors within the scope of their rights,promoting social justice andprompting the auditee to correct, restraining irregularities of the auditee. If auditinstitutions do not have the right to deal with the punishment, they have suggestedright and can transfer the case to the relevant departments, stopping illegal activitiesin time, ensuring relevant departments collect evidence efficiently, blowing criminalacts effectively.The government auditing penalty has two models, one is a single penaltymodel, that is only punish the illegal units or the directly responsible person; Secondis the double penalty model, that is not only punish the illegal units but also punishthe directly responsible person. In theory, double punishment is better thansingle punishment. After analyzing data of local audit institutions, we found that turnin to the finance and return the original sources of funds of single punishment caninhibit violations of auditee, adjusting treatment and transferring treatment do nothave a significant effect, all the double penalty measures also do not play asignificant role. The main reasons for the above paradox is the single penaltymeasures especially the efforts to deal with the person is too small, so that the effectsof inhibition were not significant.