政府审计与腐败治理——基于协同视角的理论分析与经验数据

发布时间：2018-02-21 19:29

本文关键词： 政府审计国家审计协同治理腐败治理政府信息公开政府透明度建设审计机关审计客体　出处：《审计与经济研究》2017年06期 　论文类型：期刊论文

【摘要】：基于协同学理论,以审计结果利用为导向,梳理政府审计与腐败治理之间的逻辑关系,并以2008—2013年省级审计机关经验数据进行实证检验。研究发现,政府审计机关与审计客体在腐败治理过程中发挥着积极的协同作用,即政府审计机关与审计客体的协同水平越高,腐败治理功能发挥得越好;政府信息公开化建设在该协同治理机制中起着中介作用,即政府审计推进腐败治理功能发挥,可以进一步通过完善政府信息公开制度建设实现。通过理论与经验分析,揭示了政府审计与腐败治理之间更深层次的协同逻辑,为政府审计推进反腐倡廉工作提供可借鉴的理论和实践参考。
[Abstract]:Based on the synergetic theory and guided by audit results, this paper combs the logical relationship between government audit and corruption governance, and empirically tests the empirical data of provincial audit institutions from 2008 to 2013. Government audit institutions and audit objects play a positive synergistic role in the process of corruption governance, that is, the higher the level of coordination between government audit institutions and audit objects, the better the function of corruption governance. The construction of government information publicity plays an intermediary role in the cooperative governance mechanism, that is, government audit promotes the function of corruption governance, which can be further realized by perfecting the construction of government information disclosure system, and through theoretical and empirical analysis. It reveals the deeper synergetic logic between government audit and corruption governance, and provides theoretical and practical reference for government audit to promote anti-corruption work.
【作者单位】：南京审计大学政府审计学院;
【基金】：江苏省社会科学基金项目(16ZZB007) 江苏省第四期“333高层次人才培养工程”科研项目(BRA2014251) 江苏省研究生科研与实践创新课题(KYCX17-1353)
【分类号】：D262.6;F239.44

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