National Audit、Media Supervision And Fiscal Transparency

China's new budget law,passed in August 2014,emphasizes the need to strengthen legal accountability for non-standard budgetary behavior,establish a comprehensive,standardized,open and transparent budget system,and ensure the people's right to know.In October 2017,the report to the 19 th national congress of the communist party of China again explicitly stated that a comprehensive,standardized,transparent,scientific,and highly restrictive budget system should be established.Budget transparency is the core of financial transparency.However,the financial transparency development of China's provinces,autonomous regions and municipalities is not balanced and sufficient,the overall level is not high,and there is a big difference between different regions.State audit institutions can improve financial transparency by auditing public sector budgets,information disclosure,and operating conditions,and by cooperating with administrative and judicial departments to punish and hold them accountable.The media,as the "fourth party power",is independent of legislation,judiciary and administration and has a strong independence,becoming an indispensable resource allocation mechanism other than politics and the market.Respectively in this paper,the theme,to the national audit to the fiscal transparency,media supervision in national audit,and the influence of fiscal transparency between whether to play a role in the empirical analysis,to further advance the modernization of the national management system and management ability,how to improve fiscal transparency and the right view and give play to the supervisory function of the media has a certain significance.It is of certain reference significance to promote the construction of clean government and legal system in local governments,improve governance efficiency,ensure that there are laws to be followed and laws must be followed,and promote the establishment,innovation and development of transparent government.This paper takes 31 provincial governments as samples and draws the following conclusions through empirical research: first,national audit is significantly positively correlated with financial transparency,which indicates that we can improve the government's financial transparency through the governance function of national audit.Second,media reports play a significant role in the influence of national audit on financial transparency.Through further analysis and test,it is found that negative media reports play a significant role,which indicates that we can improve financial transparency by increasing reports on the amount and cases of violations.Negative coverage than the negativecoverage tends to trigger a wider range of social concerns,greater social impact,not publicly transparent government departments will be because of the media criticism and questioned are closed,the public opinion of the image have a negative impact on the local government department,makes the government from the social public and superior departments and so on all kinds of pressure,in order to avoid a double punishment,administrative and reputation they will be forced to question of the media and public opinion pressure to respond,to correct matters don't open,transparent,and in the future management decisions in strict accordance with the laws and regulations,strictly implement the relevant regulations,Consciously improve the public budget,information disclosure and other aspects,so as to enhance financial transparency.