Research On The Impact Of National Audit On The Efficiency Of Public Health Expenditure In The Context Of Big Data

The introduction of the " Healthy China 2030 " planning outline fully shows that China is paying more and more attention to public health,and the corresponding fiscal expenditure is also increasing.However,at the same time,the unreasonable allocation of funds,the unclear responsibilities of fiscal decentralization and the imperfect performance management system have affected the efficiency of government public health expenditure.Therefore,we should pay close attention to the efficiency of public health expenditure in China.As an organic component of China ’s national governance system,whether the national audit has improved the efficiency of government public health expenditure under the background of big data,as well as the theoretical logic and realistic path of the process of action,needs systematic and in-depth research.On the basis of combing the relevant literature,this paper relies on the new public management theory oriented by efficient use of resources,combined with the theory of public goods,the theory of fiduciary responsibility,the theory of audit ’ immune system ’ and the theory of insufficient information,aiming to find out the effect of national audit supported by big data on the efficiency of public health expenditure and carry out empirical test,and then put forward countermeasures and suggestions.First of all,starting from the current situation of national audit and public health expenditure efficiency,this paper sorts out the problems that affect the efficiency of government public health expenditure,such as unreasonable allocation of funds,unclear division of financial responsibility and imperfect performance management system,indicating that national audit needs further intervention.Secondly,on the basis of theoretical analysis,this paper analyzes the internal logic of national audit affecting the efficiency of public health expenditure under the support of big data,and finds that the revealing,resisting and preventing functions of national audit can effectively improve the efficiency of public health expenditure,thus laying a foundation for the theoretical analysis results and research hypotheses.Thirdly,based on the characteristics of national audit and public health expenditure,the Tobit benchmark regression model is selected to carry out empirical test,which supports the relevant theoretical analysis results.Finally,based on the current situation combing,theoretical analysis and empirical test results,facing the public fiduciary responsibility,this paper explores the performance as the national audit goal orientation and the big data as the national audit technical support.