预算调整、预算透明度和预算违规——基于中央各部门预算执行审计面板数据的实证研究

发布时间：2018-05-30 10:57

本文选题：预算违规 + 预算调整　；参考：《审计与经济研究》2017年03期

【摘要】：从预算调整和预算透明两个角度,根据中央各部门预算执行审计数据,研究预算违规的原因,结果发现:伴随部门追加型预算调整的预算问责会抑制预算违规,追加支出幅度越大,预算违规率越低,这一负相关关系随着部门预算支出规模的增大而削弱,削减型预算调整会导致预算违规率升高,但这种正相关关系随着部门预算支出规模的增大而削弱;部门当年预算透明程度对预算违规存在负向影响;预算透明并不能对预算调整和预算违规间的关系产生显著影响。因此,治理预算违规,完善政府预算体系,需要规范预算调整、推广中期预算、优化预算执行审计、深化预算公开。
[Abstract]:From the perspective of budget adjustment and budget transparency, according to the audit data of budget implementation of central departments, the paper studies the reasons for budget irregularities. The results show that budget accountability with supplementary budget adjustments by departments will restrain budget irregularities. The larger the extent of supplementary expenditure, the lower the rate of budget irregularities. This negative correlation weakens with the increase of the scale of departmental budget expenditure, and the reduction budget adjustment will lead to the increase of budget irregularities. However, this positive correlation weakens with the increase of the scale of department budget expenditure; the degree of department budget transparency has a negative impact on budget irregularities in the current year; budget transparency can not have a significant impact on the relationship between budget adjustment and budget irregularities. Therefore, it is necessary to regulate the budget adjustment, popularize the medium-term budget, optimize the audit of budget execution, and deepen the budget openness in order to control budget irregularities and perfect the government budget system.
【作者单位】：南京审计大学审计科学研究院;
【基金】：国家社会科学基金(14FGL004) 江苏高校优势学科建设工程二期项目(PAPD)
【分类号】：F239.44

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