政府审计可以抑制腐败吗?——基于1999-2012年中国省级面板数据的检验  

Can Government Auditing Curb Corruption?Test Based on Chinese Provincial Panel Data from 1999 to 2012

作　　者：刘泽照[1] 梁斌[2] 

机构地区：[1]西安交通大学公共政策与管理学院,陕西西安710049 [2]审计署驻西安特派员办事处,陕西西安710068

出　　处：《上海财经大学学报（哲学社会科学版）》2015年第1期42-51,共10页Journal of Shanghai University of Finance and Economics

基　　金：国家自然科学基金项目(70873190);国家社会科学基金项目(13CZZ032)

摘　　要：文章利用1999-2012年间中国31个省(自治区、直辖市)的面板数据进行计量检验,重点考察政府审计对地区腐败水平的影响,借以探讨政府审计在促进反腐层面的关键着力点。研究结果表明,审计揭发问题绩效与地区腐败水平具有交互的正向影响,随着审计发现违规金额的扩大,腐败水平也相应提高,而腐败水平每提高1%,审计发现违规金额就上升0.116个百分点。审计揭发问题并不会必然降低腐败发生的可能性。同时,审计整改绩效与地区腐败水平负相关,整改绩效每提高1%,将引起滞后期地区腐败水平相应下降0.017个百分点,验证了审计整改在抑制地区腐败发生过程中显示的关键作用,一定程度上能够提升现实反腐的有效性。基于此,中国政府审计在注重发现违规问题的同时,更应着力促进审计的矫正功能发挥,不断强化审计整改在违规治理中的地位,努力消除各种"重审轻改"的体制性限制。反腐败需要一定的刚性支持。This paper uses the panel data of 31 provinces in China from 1999 to 2012 to conduct an e- conometric test and investigates the effect of government auditing on regional corruption level to discuss the key focus of government auditing at anti-corruption level. Results show that the performance of problem dis- closure through auditing has an interaction positive impact on regional corruption level and with the expan- sion of irregular amount audited, corruption level increases correspondingly, namely an increase in corrup- tion level by 1% leads to the expansion of irregular amount audited by 0.116 percent. The revelation of ir- regularities by auditing does not necessarily result in the reduction in the possibility of corruption. Mean- while, the performance of audit rectification is negatively correlated with regional corruption level, namely the increase in the performance of audit rectification by 1 ~ gives rise to the corresponding decrease in re- gional corruption level by 0.017 percent in the lag period, confirming the key role of audit rectification in the suppression of regional corruption and raising the effectiveness of real corruption to some extent. Therefore, besides focusing on the revelation of irregularities, Chinese government auditing should pay more attention to the advancement of the exertion of correction role of auditing, continue to strengthen the status of audit rectification in irregularity governance and make efforts to eliminate institutional limitations of paying more attention to auditing and little to reform. Anti-corruption needs some certain rigidity support.

关 键 词：政府审计 腐败 绩效 违规 整改 中国 

分 类 号：F235.99[经济管理—会计学]