财政分权、区域经济发展与国家审计功能——基于省级审计机关的面板数据分析  

Fiscal Decentralization,Regional Economic Development and the State Audit Function:Based on Panel Data Analysis of the Provincial Audit Office

作　　者：吴勋[1] 王琳[1] 

机构地区：[1]西安石油大学经济管理学院,陕西西安710065

出　　处：《经济问题》2015年第10期107-112,共6页On Economic Problems

基　　金：国家社会科学基金西部项目(11XJY004);陕西省社会科学基金项目(11Q055);陕西省社会科学基金项目"国家治理导向的财政预算审计实现路径研究"(2015R002)

摘　　要：区域经济发展不均衡以及财政分权程度不同影响地方政府对审计机关的制约程度,进而导致各地区国家审计功能实施效果存在较大差异。以2007~2011年省级审计机关为研究样本,实证检验财政分权、区域经济发展对国家审计揭示、抵御与预防功能的影响程度。研究发现：财政分权显著影响国家审计抵御功能和预防功能,区域经济发展显著影响国家审计揭示功能和预防功能;强化财政资金监管、约束地方政府权力以及加强财政法制建设对于实现国家善治具有现实意义。The imbalance of regional economic development and the different degree of fiscal decentralization influence on local government＇s restriction to the audit institutions. This paper empirically examined to the influence of fiscal decentralization and regional economic development on the state audit function of reveal,resist and prevention using the panel data of the provincial audit office from 2007 to 2011. The results showed that fiscal decentralization significantly influenced the state audit function of resist and prevention,regional economic development significantly impacted on the state audit function of reveal and resist. Strengthening financial supervision,restricting local government power and reinforcing the financial legal system has practical significance for national good governance.

关 键 词：财政分权 区域经济发展 审计功能 

分 类 号：F239[经济管理—会计学]