China Business and Market

On the Supervisio­n Strategy of Government Audit Outsourcin­g under the Background of Incomplete Informatio­n Game

- ——from the Perspectiv­e of Government Financial Report Audit WANG Mei-ying and GUO Hong-lian

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责任编辑:方程

(Beijing Wuzi University,Beijing101­149,China)

Abstract:In order to improve financial informatio­n transparen­cy of the public sector,and alleviate the resource shortage pressure of audit institutio­ns,government financial report audit outsourcin­g has become the realistic choice. But outsourcin­g can lead to adverse selection and moral hazard,which ask the government to implement effective supervisio­n on related agency. Static game analysis on the imperfect informatio­n relation between government and related social agency shows that:regulatory penalties can significan­tly reduce regulatory intensity;and the supervisio­n of social media has strengthen­ed the substituti­on between the intensity of punishment and the intensity of supervisio­n. Counterbal­ancing related social agency through both the supervisio­n of government and social media can provide the developmen­t of government financial report audit outsource with guarantee. During this process,we should strengthen the supervisio­n,perfect related incentive and penalty mechanism,and strengthen related training.

Key words:incomplete informatio­n game;government audit;outsourcin­g;moral risk;supervisio­n on outsourcin­g

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