The contradiction between government audit and discipline inspection and supervision is increasingly prominent.In view of the coincidence of the objectives,functions,objects and contents of corruption governance,it is possible to achieve the coordinated governance of the two from the perspective of anti-corruption.With the development of economy,corruption has become a hot topic that the party and the people pay close attention to.In order to control corruption,government audit plays an important role.It is necessary to take government audit as an important means to control corruption.
In recent years,government audit has made a lot of achievements in the governance of corruption.However,with the increasingly complex economic development,there are many problems in government audit.Based on the relevant theories of corruption and government audit,this paper analyzes the causes and harms of corruption,which will damage the interests of the people and lead to social unrest;secondly,it expounds the functions of prevention,disclosure and governance of government audit;secondly,it analyzes the current situation and puts forward suggestions,which are to make the audit work open and transparent,improve the audit system,and improve the media and the public's audit of the government.As the key point of audit work,the participation degree of audit can maximize its effectiveness in the governance of corruption,play a supervisory role in the government audit,and promote the process of corruption governance.
Key words:government audit;corruption;governance effect;audit theory;audit function
