经济责任审计制度溢出效应促进财政资金配置效率的实证研究

发布时间：2018-02-26 23:21

本文关键词： 经济责任审计财政资金配置效率 DEA核算 Tobit面板模型制度溢出效应　出处：《财政研究》2017年03期 　论文类型：期刊论文

【摘要】：经济责任审计是我国自发性制度创新,理论研究具有原创价值。财政资金配置效率的提高客观上有益于我国经济社会转型发展,但在实践中通常受制于各级政府"一把手"的执政理念;经济责任审计执行则对领导干部的执政理念产生直接影响。因此,本文基于2003-2010年财政审计统计数据考察经济责任审计执行力度对财政资金配置效率的影响,首次试图就经济责任审计制度溢出效应问题展开实证研究。研究发现,经济责任审计执行力度越大,下一年财政支出配置效率越高,即便控制各种可能的影响变量,该结论依然稳健,证实了经济责任审计制度的溢出效应;2005年经济责任审计范围扩大后,"溢出效应"更为突出。本文的研究为我国独创的经济责任审计制度提供了初步的经验证据,并为财政资源配置效率的提升指出了一个可能的路径。
[Abstract]:The economic responsibility audit is the spontaneous system innovation of our country, the theoretical research has the original value. The improvement of the efficiency of the allocation of financial funds is beneficial to the economic and social transformation and development of our country objectively. However, in practice, it is usually restricted by the governing idea of "top leaders" of all levels of government, and the implementation of economic responsibility audit has a direct impact on the governing concept of leading cadres. Based on the statistical data of financial audit from 2003 to 2010, this paper investigates the effect of economic responsibility audit on the efficiency of financial fund allocation, and attempts to conduct an empirical study on the spillover effect of economic responsibility audit system for the first time. The stronger the implementation of economic responsibility audit, the higher the efficiency of fiscal expenditure allocation in the next year. It proves the spillover effect of the economic responsibility audit system, and after the scope of economic responsibility audit expands in 2005, the "spillover effect" becomes more prominent. The research in this paper provides preliminary empirical evidence for the original economic responsibility audit system of our country. And pointed out a possible path for the efficiency of the allocation of financial resources.
【作者单位】：广东财经大学会计学院;中山大学管理学院;
【基金】：国家自然科学基金面上项目“经济责任审计创新及其信号传递效应研究——基于财政资金配置效率视角”(项目编号:71172224) 广东省高层次人才培养项目(项目编号:Z9991314)的资助
【分类号】：F239.47

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