A Study On The Relationship Between National Audit Quality And The Government Transparency

The national audit is the endogenous "immune system" in the national governance system,and has the function of governance.National audit improve the national audit quality to ensure the effective implementation of its governance functions.At present,some scholars have discussed the influence of national audit on the national governance from the perspective of national audit quality.But more is to analysis the theoretical basis,the significance,the practical requirements and the realization path of national audit to promote national governance theoretically,a few scholars have devoted to the study of national audit quality and one aspect of national governance,and articles based on empirical data,using empirical methods to carry out the relevant research are rare.With the development of society,the public demand for the disclosure of government information is more and more intense,the government transparency has become one of the important indicators to measure the level of national governance.Therefore,it is necessary to study the relationship between the national audit quality and the government transparency,and empirically test the relationship.This paper firstly reviews the relevant literature of national audit quality,national audit quality and national governance,national audit quality and government transparency,through summary and analysis,find the starting point of the study and learn the methods of designing each index.Secondly,the article defines the concept of national audit quality and government transparency,in order to clear the subject of the study.Thirdly,based on the asymmetric information theory and fiduciary duty theory,this paper constructs a theoretical analysis framework of the impact of the national audit quality on government transparency.Then,using the data of "Chinese audit Yearbook" and "China Statistical Yearbook" and "provincial government website performance evaluation report",from the aspects of national audit task strength,discovery intensity,punishment and reporting intensity,this paper empirically tests the relationship between national audit quality and provincial government transparency in 2007-2014.Finally,based on the research conclusions,this paper puts forward some suggestions on how to further promote the work of government information disclosure in china.In order to provide empirical evidence forthe relationship between China's national audit quality and government transparency,so as to expand the perspective of national audit research,and fill the gaps in the audit theory research in this field,and contribute to China's "transparent government" and good governance.The study shows that the quality of national audit has a positive effect on improving government transparency.Specific performance in: first,by increasing the strength of the national audit task,national audit plays a more important role in the supervision and evaluation of government behavior,can effectively improve the transparency of government.Second,by increasing the intensity of discovering problems,national audit assists in identifying the weakness of government information disclosure,can effectively improve the transparency of government.Third,by increasing the intensity of punishment,national audit has a deterrent effect on government departments,can effectively improve the transparency of government.Fourth,by strengthening the national audit report,national audit and the public jointly urge the government to reduce the "camera operation",can effectively improve the transparency of the government.For how to effectively improve the transparency of our government,the article argues that the government should actively enhance the awareness of disclosing government information,and improve the quality of the information disclosed by government.Secondly,the national audit should continue to strength the audit task,and constantly improve the ability to identify problems,continue to increase the intensity of punishment,and implement the audit results announcement system constantly,to promote government transparency.