Does Government Auditing Perform The "Immune Function" Of Improving Fiscal Expenditure Efficiency

Financial auditing is one of the most important jods of government auditing.Fiscal expenditure efficiency is an important indicator to measure the use of fiscal funds.Fiscal expenditure efficiency has not increased with the expansion of expenditure scale over the years,but has declined in recent years.So,there is a problem behind this phenomenon:the imbalance between large capital inputs and limited service output.People have entrusted the state auditing as a third party to supervise the state power,such as fiscal expenditure.The investigation the imbalance is the responsibility ofgovernment auditing.The main task ofthis paper is:does government auditing play an"immune function"to the efficiency of fiscal expenditure?What is the action path?Whether the "immune functionM can be played in different audit environments?The paper is divided into three parts:theoretical analysis,empirical analysis,and recommendations.In the theoretical part,the first is the background and introduction of significance of the research,the second part is the analysis of the function of government auditing and financial expenditure.Finally,revealing the relationship between government auditing and fiscal expenditure by analyzing word frequency of the auditing working report.The purpose of literature review is to provide the direction of the paper,and the analysis ofthe theoretical part is the foundation of this paper:the theory of trustee responsibility is the cause of the fiscal expenditure benefit auditing.National"immune system" theory affirms the position of government auditing,and signaling theory explains why to play "immunity"as well as how to play "immunity" between the state and people.System theory also provides another research idea:the auditing environment's influence on auditing"immune system".In the empirical part,the "immune function”path hypothesis and relevant assumptions under different audit environments are made.Historical experience shows that national auditing has played an immune function,but it is very limited.In the past decade,auditing mainly relies on the effect of defense and prevention fiunctions to generate the auditing effect,thus improving the efficiency of fiscal expenditure.At the same time,when the local economy is undeveloped,the legal environment is not perfect.When the government intervention is weak,the function of government auditing plays a greater role.Based on the above conclusions,this paper puts forward suggestions on how to improve the eff-iciency of fiscal expenditure from the aspect ofgovernment auditing,auditing environment and fiscal expenditure management.