JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A ›› 2019, Vol. 32 ›› Issue (3): 33-41.DOI: 10.13766/j.bhsk.1008-2204.2018.0076

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Empirical Analysis of Influence Factor of National Audit in Anti-Corruption

ZHAO Guangli   

  1. School of Public Administration, Beijing University of Aeronautics and Astronautics, Beijing 100083, China
  • Received:2018-07-06 Online:2019-05-25 Published:2019-06-03

Abstract:

National auclit plays a very important role in discovering, resisting and preventing corruption. Data of China was used to test the Chinese government and its objectives of fighting against corruption. The role of audit in anti-corruption is closely related to laws and regulations, the independence of audit, the level of political commitment, the influence of leaders of audit in last year, and the number of auditors and the resources devoted to audit work. The above factors have a significant impact on the anti-corruption performance of audit.To enhance the effect of auditing on anti-corruption, it is suggested from the following aspects: further perfecting the related system, intensifying the accountability, reforming the audit management system, strengthening the human resources management of audit and promoting the construction of audit professionalization.

Key words: government audit, anti-corruption, discovering mechanism, resisting mechanism, deterrence guarding mechanism

CLC Number: