经济发展水平、民主化程度及审计结果综合执行效率的实证研究

发布时间：2018-03-15 00:24

本文选题：经济发展水平　切入点：民主化程度　出处：《宏观经济研究》2017年06期 　论文类型：期刊论文

【摘要】：社会公众对国家审计的关注从"审计揭示问题"向"审计结果执行"的转变,意味着国家审计要发挥"免疫系统"功能必须将审计结果执行放在至关重要的地位。本文以各地区地方审计机关2002—2010年的年度数据,采用灰色综合评价的方法,根据各地区审计结果综合执行效率实证分析发现,西部地区审计结果综合执行效率最高,中部地区审计结果综合执行效率次之,东部地区审计结果综合执行效率最低。这个结论出现了经济发展水平与审计结果综合执行效率之间负相关的悖论,解释这个悖论的原因可能是审计决定形成过程中的审计过滤、审计收缴违纪款获取更多的返还弥补审计经费不足而诱发的审计督促整改激励以及两者的协同促进。
[Abstract]:The public's concern about the state audit has changed from "audit revealing problems" to "audit result implementation". This means that the implementation of audit results must be put in a crucial position for national audit to perform the function of "immune system." based on the annual data of local audit institutions from 2002 to 2010, this paper adopts the method of grey comprehensive evaluation. According to the empirical analysis of the comprehensive implementation efficiency of audit results in various regions, it is found that the comprehensive implementation efficiency of audit results in the western region is the highest, and the comprehensive implementation efficiency in the central region is the second. The conclusion that there is a negative correlation between the level of economic development and the efficiency of comprehensive implementation of audit results in the eastern region is the lowest. The reason for this paradox may be the audit filtering in the process of the formation of audit decisions. Audit collection of disciplinary funds to obtain more return to make up for the lack of audit funds induced by the audit supervision and rectification incentives and the synergy between the two.
【作者单位】：许昌学院;
【基金】：2017年度河南省软科学研究项目(项目编号:172400410641)的研究成果之一
【分类号】：D621.5;F124;F239.44

【相似文献】