Research On The Impact Of Changes In Reporting Mechanism To The National People’s Congress Of Problems On The Application Of Audit Findings

The application of audit results provides a way of value transformation for audit findings.However,from the audit work reports disclosed by the State Council and local governments in recent years,there are still budget violations which occur again and again.When analyzing the causes of these problems,it is inseparable from the discussion of these objective factors,such as “institutional constraints under the current system”.However,the lack of awareness of rectification and insufficient efforts to urge rectification are also important reasons that cannot be ignored.Government audit supervision and some other supervision under the same national supervision system.In some areas,governance objectives are similar and functions are complementary.The joint supervision force is likely to have an impact on the implementation of audit results and the strengthening of audit rectification efficiency,so as to realize the overall effectiveness of the system.In 2015,the Budget Working Committee of the Standing Committee of the National People’s Congress(NPC)put forward the “Opinions on Improving the Reporting Mechanism for the Rectification of Outstanding Issues Discovered by Auditing to the Standing Committee of the National People’s Congress”,which consisted of new requirements on the way the NPC supervises it.It improved the reporting mechanism and provided a possible path for implementing the application of audit results.Based on the collaborative supervision of the NPC and the auditing agency,this thesis drew on classic theories such as Synergy theory,and focused on the changes in the reporting mechanism.It discussed the impact of these changes on the application of audit results.At the same time,by sorting out the time when the local people’s congresses issued relevant policies,on this basis,the data of the local auditing agency was used to test.The results showed that improving the reporting mechanism of the rectification of outstanding problems found in the audit to the NPC played a positive role in the application of audit results.Finally,based on the theoretical analysis and data conclusions,this thesis put forward suggestions from the following aspects:strengthening the construction of system and mechanism,promoting information transmission and sharing,improving the cooperative working mechanism and introducing the power of public opinion supervision.The purpose of the suggestions was to give full play to the joint supervision of audit institutions and the NPC.The policy promoted the audit corrective effect and strengthened the audit results to use.The contributions of the thesis include: firstly,based on the perspective of the joint supervision of the NPC and audit institutions,it enriched the research perspective of the influencing factors of the application of audit results;secondly,it specifically analyzed the action mechanism of the change of the reporting mechanism to the NPC on the application of audit results with the help of classical theory,which was a positive exploration of the current cooperation mechanism between the NPC and audit institutions;thirdly,the thesis used the empirical data of local audit institutions and Difference-in-difference method to study the impact of the change of the reporting mechanism to the NPC on the application of audit results.