The Impact Of Government Audit Environment On Audit Efficiency And The Countermeasures

Since the government audit system was established,it has played an important role in supervising and restricting the operation of public rights.Although our government audit work has made some achievements,it still has a lot of problems.The contradiction between audit task and audit power is increasing day by day.Improving the government audit efficiency and maximizing the use of limited audit resources call for immediate solution.From the perspective of system theory,not only the elements of the government audit system,but also audit environment plays an important role on audit efficiency.Since the 21^st century,China's political,economic,cultural and other fields have undergone tremendous changes,audit environment has also undergone great changes.The continuous improvement of the national political system,the transformation of government functions and the development of the socialist market economy put forward new requirements for government audit work.In particular,the development of science and technology make information technology widely used in the field of accounting and management.The traditional audit techniques and methods can't meet the daily audit work needs.It is effective to improve audit efficiency in government audit work,using computer as a supplementary audit tool to innovative audit techniques and means of audit institutions.Therefore,high government audit efficiency can not only be achieved from good elements of the government audit system,but also from sound audit environment.Although some scholars have studied the impact of the audit environment on audit efficiency,these studies are fragmented and focus only on one particular environment.From the aspects of politics,economy and society,selecting data from the local audit institutions in 31 provinces of China as the sample,this paper use the Tobit model to explore the impact of audit environment on audit efficiency.Results show that:the political and economic environment have a significant impact on audit efficiency,while social environment not.Therefore,it is very important to improve the audit efficiency by improving audit environment,such as reducing government interference,accelerating accounting and management information construction,developing government auditing information publicity system and so on.