Economic Responsibility Audit,Accountability Mechanism And Corruption Governance

Over the past thirty years of reform and opening up,China has made remarkable achievements in the economy.At the same time,the problem of corruption has become more and more serious,which has become a major challenge in the process of China's economic development and comprehensively deepening reform.The role of audit in the governance of corruption has been widely recognized.However,there are many researches from the perspective of government audit to explore the efficacy of the treatment of corruption,few scholars from the perspective of economic responsibility audit with empirical study.This paper attempts to introduce the accountability mechanism into the economic responsibility audit,using the game theory to empirically test the impact of economic responsibility audit on corruption governance.Meanwhile,this paper analyzes the relationship between economic responsibility audit and corruption governance by analyzing the role,function and predicament of economic responsibility audit.In order to improve the effect of governance that economic responsibility audit makes on corruption,the author introduces the accountability mechanism into the original game model,analyzing the effect of the accountability on corruption governance from two aspects: one is the accountability organization and the other is the public and media.On the basis of this,this paper makes an empirical study by reviewing the statistics from Yearbook of China Audit and Statistical Yearbook of China 2007-2014,and the regression results show that:(1)Economic responsibility audit has the function of revealing corruption;(2)The more accountability standards promulgated and implemented by the government,the greater the intensity of the accountability of the judiciary,the stronger the ability of the public and the media to access and interpret information,the stronger the inhibitory effect of the accountability mechanism on corruption.However,this effect is not obvious in the discipline inspection and supervision organs and departments.In the study of the effect of accountabilitymechanism on the economic responsibility audit,the author finds that the accountability standards and the ability of the public and the media to access and interpret information can promote the function of economic responsibility audit.As the analysis mentioned above,this paper puts forward the advice.To be explicit,first,we should establish the economic responsibility auditing accountability law to perfect the accountability standards;second,we should improve the economic responsibility audit environment to form the public accountability efforts;third,we should make the economic responsibility audit results and accountability information known to the public,so as to strengthen the accountability power.This paper tries to improve the relevant index by studying the economic responsibility audit,accountability mechanism and corruption governance in the framework of national governance,which is supposed to be of great practical significance.