审计处理、审计整改与财政收支违规行为

发布时间：2018-03-08 08:54

本文选题：财政收支违规行为　切入点：审计处理　出处：《财经理论与实践》2017年02期 　论文类型：期刊论文

【摘要】：基于2006-2012年的审计年鉴数据,实证检验了国家审计中审计决定、审计移送和审计建议的处理与整改对于审计查出财政违规问题金额的影响。研究结果显示,无论审计署特派办还是地方审计机关,虽然独立性和隶属关系不同,但在审计处理和审计整改之间并未形成交互加强的互补关系。研究发现表明,在维护国家财经秩序和促进政府良治的过程中,国家审计的现实表现与服务国家治理、提倡审计免疫的理论要求尚存在差距,需要加强审计处理与审计整改协同机制的建设。
[Abstract]:Based on the audit yearbook data from 2006 to 2012, this paper empirically examines the impact of audit decisions, audit referrals and audit recommendations on the amount of financial irregularities identified by the audit. No matter whether the Audit Office or the local audit institutions have different independence and subordination, there is no mutually reinforcing complementary relationship between audit processing and audit rectification. In the course of maintaining the national financial order and promoting good governance of the government, there is still a gap between the actual performance of the state audit and serving the country's governance, and the theoretical requirement of advocating audit immunity, so it is necessary to strengthen the construction of the cooperative mechanism between audit treatment and audit rectification and reform.
【作者单位】：浙江工商大学财务与会计学院;
【基金】：国家社会科学基金后期资助项目(15FJY011)
【分类号】：F239.44

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