供需方视角下政府审计控制效果研究

发布时间：2018-01-01 02:34

本文关键词：供需方视角下政府审计控制效果研究　出处：《湖南大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来席卷全国的“审计风暴”，一方面表明政府审计的工作成果已引起公众越来越多的关注，另一方面也对政府审计工作提出了更高的要求。政府审计作为一种公共产品，其控制效果既受到审计需求方的影响，又受到审计供给方的影响，而需求和供给之间的互动则推动政府审计的发展和工作水平的提高。但我国目前政府审计总体处于供不应求而需求相对过剩的状态，因此要提高政府审计控制效果，应着眼于审计的需求状况和供给水平，使审计供需逐步趋向均衡，不断提高政府审计控制效果。本文主要从审计供需方角度来研究政府审计的控制效果。文章首先运用委托代理理论、公共选择理论、信号传递理论分析了政府审计需求和供给的动因，然后采用理论和实证研究相结合的方法分析了审计供需方对政府审计控制效果的影响。研究表明，公众、人大和政府作为政府审计的三大需求方，其需求对政府审计控制效果有促进作用；审计执行效力、经济处罚效力和信息披露效力越大，政府审计控制效果越好；审计人员人数对政府审计控制效果有积极影响，但作用不明显，同时，没有数据表明法律处罚效力对政府审计控制效果有积极影响。在实证分析的基础上，本文结合中国现实特点，对其原因做出了解释。最后，文章根据研究结果提出以需求为导向确定审计项目，同时通过刺激需求，，提高审计供给水平，建立需求传导机制、审计结果公告制度和信息反馈机制来促进供需互动，最终实现审计供需均衡以提高政府审计控制效果的对策。
[Abstract]:In recent years, the "audit storm" sweeping across the country, on the one hand, indicates that the results of government audit have attracted more and more attention of the public. On the other hand, it also puts forward higher requirements for government audit. As a public product, the control effect of government audit is affected by both the audit demand side and the audit supplier side. The interaction between demand and supply promotes the development of government audit and the improvement of working level. Therefore, in order to improve the control effect of government audit, we should focus on the demand and supply level of audit, make the audit supply and demand tend to balance step by step, and continuously improve the effect of government audit control. This paper mainly studies the control effect of government audit from the angle of audit supply and demand. Firstly, this paper analyzes the motivation of government audit demand and supply by using principal-agent theory, public choice theory and signal transmission theory. Then it analyzes the effect of audit supply and demand on the control effect of government audit by combining theory and empirical research. The research shows that the public, the people's Congress and the government are the three major demand sides of government audit. Its demand has the promotion function to the government audit control effect; The greater the effectiveness of audit execution, the greater the effectiveness of economic punishment and information disclosure, the better the effect of government audit control; The number of auditors has a positive impact on the effectiveness of government audit control, but the role is not obvious, at the same time, there is no data to show that the effectiveness of legal penalties has a positive impact on the effectiveness of government audit control. On the basis of empirical analysis. Finally, according to the research results, the article proposes demand-oriented audit projects, and through stimulating demand, improve the level of audit supply. Establishing the demand transmission mechanism, the audit result announcement system and the information feedback mechanism to promote the supply and demand interaction, finally realize the audit supply and demand balance to improve the government audit control effect countermeasure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F224

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