State Audits Promote Efficient Markets And Productive Government Is It Better Combined?

National audit is the cornerstone of national governance.National audit can effectively promote good governance by guaranteeing national economic security and supervising and restricting the operation of power.In our national governance system,national audit supervision is a comprehensive supervision mechanism,with comprehensive,professional,authority and other incomparable advantages.Entering the new development stage,facing the complex and changeable development environment at home and abroad,the status and role of national audit continue to highlight.As an important means of resource allocation,market and government play an indispensable role in economic and social development.The Outline of the 14 th Five-Year Plan,adopted at the Fifth Plenary Session of the 19 th CPC Central Committee,stresses the need to better combine an effective market with a viable government and achieve sustained and sound economic and social development.As an important part of the supervision system of the Party and the state,the state audit has unshirkable responsibility and obligation in strengthening the effective market and building a promising government.Based on the theory of state audit and from the perspective of state governance,this paper makes a systematic analysis of the theoretical basis,mechanism,effect and other aspects of the effective market and successful government promoted by state audit through normative research and empirical research methods,which has both theoretical and practical significance.First of all,this paper combs domestic and foreign literatures related to national audit,efficient market and promising government,and proposes the research theme of this paper on the basis of existing research results.Secondly,combined with previous research results,the concept of national audit,efficient market and viable government is clearly defined,and the relevant theoretical results are introduced.Thirdly,it deeply analyzes the theoretical basis,function mode and realization path of the state audit on the effective market,the state audit on the successful government,the state audit on the combination of the effective market and the successful government,and builds the theoretical framework of the state audit on the better combination of the effective market and the successful government.Then,based on the theoretical analysis framework,the paper uses empirical methods to test the promoting role of state audit on efficient market,viable government,and combination of effective market and viable government respectively.It also passes the robustness test,heterogeneity test,mechanism test and further analysis,and examines the effect of state audit function,providing empirical support for the integration of state audit into national governance.Finally,based on the empirical results,it draws the conclusion that the national audit can significantly promote the market to be more efficient,the government to be more successful,and the effective market and successful government to better combine,and gives the corresponding policy recommendations.