Research Of Budget Transparency And The Budget Implementation Audit Intensity's Influences And Countermeasure On Budget Violation

China's departmental budget reform has gone through seventeen years,since 2000,according to the instructions of the State Council,the Ministry of finance required all departments to implement the new budget,and then,the local financial sectors carried out the reform.From the adoption of the budget law,the budget execution audit has followed the process of budget reform,supervisied and promote the development of budget reform.So far,China's budget reform has achieved some success,the department budget management is becoming more and more standardized and legalized.But from the audit results announcement we can see that there are also some violation problems.n order to achieve good governance of public finance,the troublesome budget violation is an important problem to be solved.By reading the audit results announcement of central government departments,we suspect that the lack of budget execution audit and low budget transparency may be two important reasons of violations.So we collect the data on the raudit results announcement from 2009 to 2014,combining the oretical analysis and data check,find the relationship between budget execution audit,budget transparency and budget violation.By analyzing the budget expenditure data of central government departments,we found that the budget transparency was negatively correlated with the budget violation rate,the budget execution audit coverage is significantly negatively correlated with the budget violation rate.But last year's budget implementation audit coveragehas no influence on this year's budget violation rate.We believe that the reason for this phenomenon is that the audit accountability did not give full play to the deterrent mechanism of audit.Finally,from four aspects we put forward feasible suggestions of violations of governance budget:Deepening the budget implementation audit;Promoting the reform of budget management system;Strengthen budget information disclosure;Implementing punishment of violations.