审计监督、公众参与和预算透明度——基于跨国数据的实证研究

发布时间：2019-02-12 10:32

【摘要】：以在2012年、2015年连续两次参加国际预算合作组织(IBP)开展的《开放预算调查》的201个国家为样本,运用混合OLS回归,研究审计监督、公众参与以及两者互动对预算透明度的影响。实证结果表明,国家审计通过加强独立性、提高审计结果公告能力,可以提高预算透明度;社会公众通过提升参与预算的层次性和实质性,也可以有效提高预算透明度;审计监督与公众参与的互动机制主要表现为审计立项对公众建议的接受度、审计结果对公众阅读的方便度,它们对政府预算透明度的提高都具有显著的正向作用。研究结论对于加强审计机关自身能力建设,完善审计监督和公众参与的互动机制,不断提高政府预算透明度,推进国家治理现代化具有一定的启示意义。
[Abstract]:Taking 201 countries that participated in the Open Budget Survey conducted by the International Budget Cooperation Organization (IBP) in 2012 and 2015, using mixed OLS regression to study audit supervision. The impact of public participation and interaction on budget transparency. The empirical results show that the state audit can enhance the transparency of the budget by strengthening its independence and improving the ability to announce the results of the audit, and the public can also effectively improve the transparency of the budget by enhancing the level and substance of participation in the budget. The interactive mechanism between audit supervision and public participation is mainly shown as the acceptance of public recommendations, the convenience of audit results to the public reading, and the significant positive effect on the transparency of government budget. The conclusion of the study is of great significance for strengthening the capacity building of audit institutions, perfecting the interactive mechanism of audit supervision and public participation, continuously improving the transparency of government budget, and promoting the modernization of national governance.
【作者单位】：山西财经大学会计学院;
【基金】：山西省软科学研究项目(项目编号:2011041007-01) 山西省研究生教育创新项目(项目编号:2017BY092)
【分类号】：F239.4

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