市场化进程、财政状况与审计绩效  

Market Development,Financial Condition,and Audit Performance

作　　者：林斌[1] 刘瑾[1] 

机构地区：[1]中山大学管理学院,广东广州510275

出　　处：《审计与经济研究》2014年第3期31-39,共9页Journal of Audit & Economics

基　　金：国家自然科学基金(71272198;70972076;71032006);广东省人文社会科学重点研究基地项目(11JDXM79004);教育部人文社会科学基金项目(09YJA790199)

摘　　要：借鉴国际通行的审计绩效评价方法和我国审计署绩效报告的相关指标,以2001—2010年我国31个省份的地方审计机关为样本,从审计发现问题绩效、审计建议采纳绩效和审计整改绩效三个维度界定地方审计机关绩效,并实证检验市场化进程和财政状况等因素对审计绩效的影响。研究为解释我国地方审计机关的绩效差异提供经验证据,也有助于丰富政府审计和组织绩效领域的研究文献。By referring to international performance assessment methods and related indicators of CNAO＇s performance repor- ting, audit performance of China＇s local audit institutions are defined from such aspects as ＂problem-recognition perform- ance＂, ＂audit reports and newsletters＇ adoption performance＂, and ＂rectification performance＂. Using a sample of China＇s 31 provinces from year 2001-2010, the effects of market development and financial condition on audit performance are investiga- ted. This research provides empirical evidence for understanding the performance variance in China＇s local provinces, and can enrich literatures both in government audit and institutional performance.

关 键 词：审计绩效 市场化进程 财政状况 政府审计 组织绩效 审计建议 审计质量 

分 类 号：F239.44[经济管理—会计学]