The Research On Government Audit Achieving The National Governance Efficacy

From the perspective of the history of world audit development,since the country has created dependence,government audit has played a monitoring role as an important component of the national governance system.In practice,in the last decade,with the development of the social economy,various governance crises and governance failures have been triggered,as a monitoring subsystem in the national governance system,government audit not only exerts its immune function on public power and public resources,the deployment of the system will exert its effects,and it will also have an effect on the effectiveness of national governance through its own governance functions,It can effectively solve and prevent various governance problems.Theoretically,with the development and extension of the government's audit theory,the theory of the immune system of the government audit has further deepened the theory of government governance for government audit.Therefore,systematically and in-depthly exploring the connotation of government audits to achieve national governance effectiveness,it has important practical significance and high theoretical value for government auditing state governance theory.Along with a special logic researching way composed of the connotation-influencing factors-structured approach-empirical evidence analysis-effective use of measures of Government audit achieving the effectiveness of national governance,in this dissertation,we have been studying government audit achieving the effectiveness of national governance systematically based on the theories of the government audit theory,national governance theory and performance evaluation theory.First of all,it expounds the meaning of government auditing to achieve national governance effectiveness and its characteristics of monitoring,monitoring property,self-adaptiveness and observability;secondly,it analyzes the structure of audit governance,the allocation of audit power,the behavior of auditors,the allocation of audit resources,and audit information.The impact of quality and auditing governance environment on the effectiveness of government audits in realizing the effectiveness of government governance;once again put forward its structural model and the operational mechanism to ensure the effective implementation of governance effectiveness;Finally,the relevant theoretical research conclusions were tested through empirical data,and an optimized audit governance was proposed.The effective measures for the allocation of structure and auditing power,improving the quality of auditors' behaviors,rational allocation of audit resources,improvement of audit information quality,and improvement of audit governance environment coordination are designed to provide theoretical support for government audits to give full play to national governance effectiveness and practical guidance.