Research On The Impact Of National Audit Function On Government Accounting Information Disclosur

With the continuous improvement of China’s social and economic development level and the continuous popularization of information technology,the voice of all walks of life for the construction of "transparent government" and "open government" is increasing,which puts forward new requirements for the modern governance level and transformation of our government.In order to meet the people’s demand for government information,the Chinese government through a series of laws and regulations on the government information disclosure reform,improve the transparency of the government work information,but on the whole,the disclosure level of local government in China is still at a low level,regional disclosure level between city level,improve the level of government information disclosure to realize the level of government governance modernization,to adapt to the "transparent government" of modern society.National audit is an important part of the government internal supervision,the state audit institutions in the practice of their own functions,revealed function,prevention and resist,revealed the economic crime,illegal behavior,deter potential illegal behavior,through rectification punishment,promote the construction of audit system,to ensure that the government information,improve the level of government information disclosure level.When the national audit institutions perform their duties,the public can form pressure at the social level to urge the audit institutions to perform their duties,and promote the government to further improve the quality of accounting information disclosure.Therefore,this paper sets up the variable influence of the masses on the relationship between the national audit function and the local government accounting information disclosure level,and analyzes the external supervision pressure from the public and the internal supervision pressure from the national audit.This paper mainly carries out the following research: First,it summarizes the existing research results,sorts out the relevant theories of national audit function,government accounting information disclosure and mass supervision,and clarifies their concepts.Then,the theory of "immune system" is introduced,based on the research hypothesis on the relationship between the public supervision,the national audit function and the government accounting information disclosure.In this paper,the relevant data from 62 prefecture-level cities from 2013 to 2019 are selected as samples to establish the data model,and analyze the data by means of correlation analysis and multiple regression analysis.The results show that the national audit against function,prevention,reveal function to improve the government accounting information disclosure level has significant positive impact,and use the entropy method weighted calculation reflect the national audit function of comprehensive indicators,the empirical analysis play national audit function to enhance the level of government accounting information disclosure has a significant positive impact.Based on the research conclusion,the paper makes the following suggestions: clarify the legal authorization of audit treatment and punishment;improve the timeliness of government information disclosure;disclose government information under the principle of comprehensiveness and unity;and strengthen the interaction between the government and the masses.