国家审计治理指数研究  

Research on the Index of National Audit in National Governance

作　　者：郑石桥[1] 徐孝轩[1] 宋皓杰[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815

出　　处：《南京审计学院学报》2014年第1期89-96,共8页journal of nanjing audit university

基　　金：江苏省高校优势学科建设工程资助项目(PAPD);审计署2012-2013年度重点课题;南京审计学院"国家治理与国家审计"招标项目

摘　　要：国家审计在国家治理中发挥批判性和建设性两种作用,根据这两种作用,国家审计治理指数从产出的视角来说,批判性作用表现为"审计发现问题金额率"和"移送处理人数率",建设性作用表现为"审计整改金额率"和"审计结果利用率"。采用功效系数法综合上述四个指标构建国家审计批判性指数、国家审计建设性指数和国家审计治理综合指数,并根据2007—2008年的数据,以构建的国家审计治理指数模型来计算各省市的国家审计治理指数,结果表明不同省市之间的差距较大,全国的整体水平离行业满意水平也存在较大的差距。The functions of national audit in the national governance fall into two categories known as critical function and con- structive one. According to the two categories, from the output perspective of the index of national audit, the critical function can be expressed as ＂the rate of the problem be found＂ and ＂the rate of the people be transferred to relevant departments or be dealt with＂ ; the constructive function can be expressed as ＂the rate of the problem＇s rectification＂ and ＂the rate of the audit result＇s utilization＂. Synthesizing the above four indicators with the efficacy coefficient method to construct the national audit critical index, the national audit constructive index and national audit governance composite index. Based on the date from 2007 to 2008, by calculating the index of national audit of the various provinces and cities in accordance with the index of na- tional audit model constructed above, the results show that the gap between different provinces and cities is tremendous. The overall level of the country from the satisfaction level of the industry also has a big gap.

关 键 词：国家审计 国家治理 国家审计批判性作用 国家审计建设性作用 国家审计治理指数 政府审计 

分 类 号：F239.44[经济管理—会计学]