政府审计效能与财政资金运行安全性关系研究--基于审计年鉴数据的统计和实证研究  

A Research on the Relation between the Efficacy of Government Audit and the Security of Financial Fund——Some evident from the data of audit yearbook

作　　者：韦德洪[1] 覃智勇[2] 唐松庆 

机构地区：[1]广西大学商学院,530004 [2]中国证券监督管理委员会广西监管局 [3]广西审计厅

出　　处：《审计研究》2010年第3期9-14,共6页Auditing Research

摘　　要：政府审计效能与财政资金运行安全性之间存在较强的逻辑关系,政府审计效能的改善有助于提高财政资金运行的安全性。实证分析表明,对财政资金运行安全起保障作用最大的是审计案件处理率,其次是审计工作报告信息被批示采用率,最差是问题金额处理率。政府审计部门可以通过加大审计案件的处理力度和深化审计工作报告信息的开发利用程度来改善政府审计效能,进而提高财政资金运行的安全性。It is indicated that there is a logical association between the efficacy of government audit and the security of financial fund, and the improvement of efficacy of government audit can help to enhance the security of implementation of financial fund. The regression analysis shows that among the three factors related to the security of financial fund, the factor of case processing rate places the most impotant role in securing the implementation of financial fund, then followed by the factor of imformation use rate, the factor of misappropriating fund handling rate is the least. It means that strengthening cases investigation and punishment and making good use of audit report imformation can help the government to improve the efficacy of government audit, so that can enhance the security of implementation of financial fund.

关 键 词：政府审计效能 财政资金安全 相关关系 回归分析 

分 类 号：F239.44[经济管理—会计学] F812.4[经济管理—国民经济]