经济责任审计、问责机制和腐败治理

发布时间：2018-07-05 00:42

本文选题：经济责任审计 + 问责机制　；参考：《郑州航空工业管理学院》2017年硕士论文

【摘要】：改革开放三十多年来,中国经济取得了举世瞩目的辉煌成就,与此同时,腐败问题愈演愈烈,成为了中国经济发展和全面深化改革进程中的重大挑战。审计在腐败治理中的作用已得到了广泛认可。然而,已有文献多从政府审计视角来探讨其治腐功效,少有学者以经济责任审计为视角并辅以实证研究。本文试图将问责机制引入经济责任审计,利用博弈理论,实证检验经济责任审计对腐败治理的影响。通过分析经济责任审计治理腐败的角色定位,厘清了经济责任审计和腐败治理之间的关系。为了改善经济责任审计对腐败的治理效果,在原有博弈模型中引入问责机制,从问责机构、社会公众及媒体两个层面分析问责对经济责任审计治腐的影响。以此为基础,本文搜集整理了《中国审计年鉴》、《中国统计年鉴》等有关年鉴2007-2014年的统计数据进行实证研究,回归结果表明:经济责任审计对腐败具有揭示作用;政府颁布实施的问责规范越多,司法机关问责强度越大,社会公众及媒体信息获取与解读能力越强,则问责机制对腐败的抑制作用越强。然而,这种效果在纪检监察机关和主管部门中表现并不明显。在问责机制对经济责任审计治腐的效果研究中发现:问责规范和社会公众及媒体信息获取与解读能力可以促进经济责任审计治腐的功能发挥。通过上述分析,本文提出了相关建议:建立经济责任审计问责法律,健全问责规范;完善经济责任审计环境,形成问责合力;公开经济责任审计结果及问责信息,增强问责力量。本文有利于审计基本理论的创新发展;为审计与问责之间的关联研究提供了经验支持;有利于对经济责任审计的运行提出相关的政策建议;对推进“国家治理体系和治理能力现代化”建设具有一定的启示意义。本文在已有的研究基础上实现了两点突破,一方面完善了对相关指标的衡量,另一方面经济责任审计、问责机制和腐败治理置于国家治理框架下研究。
[Abstract]:After more than 30 years of reform and opening up, China's economy has made remarkable achievements. At the same time, corruption has become more and more serious, which has become a major challenge in the process of China's economic development and all-round deepening of reform. The role of audit in the governance of corruption has been widely recognized. However, there are many literatures from the perspective of government audit to explore the efficacy of corruption, few scholars with the perspective of economic responsibility audit and empirical research. This paper attempts to introduce the accountability mechanism into the economic responsibility audit, using the game theory to empirically test the impact of economic responsibility audit on the governance of corruption. By analyzing the role of economic responsibility audit in corruption management, this paper clarifies the relationship between economic responsibility audit and corruption governance. In order to improve the governance effect of economic responsibility audit on corruption, this paper introduces accountability mechanism into the original game model, and analyzes the impact of accountability on economic responsibility audit from two aspects: accountability institution, social public and media. On this basis, this paper collects and collates the relevant statistical data of China Audit Yearbook and China Statistical Yearbook from 2007 to 2014. The regression results show that the audit of economic responsibility has the function of revealing corruption; The more the government promulgates and implements the more the accountability of the judiciary is, the stronger the ability of the public and the media to obtain and interpret information, the stronger the restraining effect of the accountability mechanism on corruption. However, this effect is not obvious in discipline inspection and supervision organs and competent departments. In the study of the effect of accountability mechanism on economic responsibility audit, it is found that accountability norms and the ability of obtaining and interpreting information from the public and the media can promote the function of economic responsibility audit to prevent corruption. Through the above analysis, this paper puts forward some relevant suggestions: establishing the accountability law of economic responsibility audit, perfecting the accountability standard; perfecting the environment of economic responsibility audit, forming accountability ability; publicizing the results and information of economic responsibility audit; Enhancing accountability. This paper is conducive to the innovation and development of the basic audit theory, provides empirical support for the study of the relationship between audit and accountability, and provides relevant policy recommendations for the operation of economic responsibility audit. It has certain enlightening significance to promote the modernization of national governance system and governance ability. Based on the existing research, this paper has achieved two breakthroughs. On the one hand, it has improved the measurement of relevant indicators, on the other hand, the audit of economic responsibility, accountability mechanism and corruption governance have been studied under the framework of national governance.
【学位授予单位】：郑州航空工业管理学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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