国家审计质量研究

发布时间：2018-03-09 23:10

本文选题：国家审计　切入点：审计质量　出处：《北京交通大学》2011年硕士论文　论文类型：学位论文

【摘要】：本文首先回顾了我国国家审计的发展历程及其制度背景,并对国家审计的本质及其免疫系统理论的内涵,国家审计质量的评价和研究方法进行了综述,以此作为理论依据,利用2002—2008年的数据,采用线性回归模型和基于免疫系统理论的微分模型对我国各省、自治区、直辖市的国家审计质量进行了评价。免疫系统理论认为,国家审计对社会、经济的“免疫”功能主要体现在防御、自稳和监视等方面,由于统计数据的限制,文章主要对防御和监视功能进行了考察。线性回归模型的研究发现,当年的“防御”和“监视”效果会对下一年的“防御”和“监视”效力产生积极影响,当年的“防御”和“监视”效力也会对下一年的“防御”和“监视”效力产生积极影响,但这些影响并不显著,说明现有的省级地方审计机关只能在一定程度上发挥其“免疫系统”的功能。基于免疫系统理论的微分方程模型研究得到了相似的结论,有些省的国家审计系统确实能很好地发挥其“免疫系统”功能,但同样也存在一些省份,其国家审计系统根本没有发挥其“免疫系统”的功能,甚至是处于一种“病入膏肓”的状态,结果令人担忧,迫切需要进行国家审计的制度改革。文章创新性地基于国家审计的免疫系统理论对其审计质量进行了实证研究,数据量大,研究方法新颖,具有较高的理论意义和研究意义；文章还针对研究中发现的影响其“免疫系统”的功能发挥的不利因素剔除了相关改革意见,具有较高的实践意义。
[Abstract]:This paper first reviews the development course and institutional background of national audit in China, and summarizes the essence of national audit and the connotation of immune system theory, the evaluation and research methods of national audit quality, which is the theoretical basis. Based on the data from 2002 to 2008, this paper evaluates the quality of national audit in all provinces, autonomous regions and municipalities in China by using linear regression model and differential model based on immune system theory. The economic "immune" function is mainly reflected in the aspects of defense, self-stabilization and surveillance. Due to the limitation of statistical data, this paper mainly investigates the defense and surveillance functions. The effects of "defense" and "surveillance" in the current year will have a positive impact on the effectiveness of "defense" and "surveillance" in the following year, and the effectiveness of "defense" and "surveillance" in the current year will also have a positive impact on the effectiveness of "defense" and "surveillance" in the following year. However, these effects are not significant, indicating that the existing provincial audit institutions can only play their "immune system" function to a certain extent. The research on differential equation model based on immune system theory has obtained similar conclusions. While the national audit systems of some provinces do perform their "immune system" functions well, there are also provinces whose national audit systems do not perform their "immune system" functions at all. Even in a state of being "terminally ill", the results are worrying and the system reform of national audit is urgently needed. This paper makes an empirical study on the audit quality based on the immune system theory of national audit. Because of the large amount of data and novel research methods, this paper has high theoretical significance and research significance. The article also eliminates the relevant reform opinions and has higher practical significance in view of the unfavorable factors found in the study that affect the function of its immune system.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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