国家审计能力对政府预算透明度影响的实证研究——基于国际视野的经验数据  

An Empirical Study of the Influence of National Audit Ability on the Transparency of Government Budget:Empirical Evidence from International Board Data

作　　者：吴秋生[1] 上官泽明 

机构地区：[1]山西财经大学会计学院,山西太原030006

出　　处：《南京审计学院学报》2015年第5期3-11,共9页journal of nanjing audit university

基　　金：教育部人文社科规划项目(11YJA630154)

摘　　要：通过选取81个国家的面板数据,从国家审计能力的自身特征出发,将国家审计的独立性、国家审计"免疫"功能主观能动性、审计结果公告能力作为国家审计能力的3个测度指标,实证研究其对政府预算透明度影响的路径和方向。研究发现,国家审计能力在促进政府预算透明度提升方面可以发挥积极的治理效应。由此,提高国家审计的独立性、主动发挥国家审计"免疫"功能、有效推动国家审计结果公告以及与立法机关协同发挥作用可以促进政府预算透明度的提升。By selecting the panel data of 81 countries, starting from characteristics of national audit ability, this paper makes a study on the path and direction of the influence of national audit ability on the transparency of the government budget, with the national audit independence, subjective initiative of national audit immune function and the audit results announcement ability as 3 indicators to measure the national audit ability. The study shows that the national audit ability can play a positive governance role in promoting the government budget transparency. So suggestions are proposed to promote the transparency of government budget in the following four aspects, namely, to improve the national audit independence, to give full play to the immune function of national audit, to effectively promote the auditing results announcement, and work together with legislature.

关 键 词：国家审计能力 政府预算透明度 财政治理 预算管理 国家治理能力现代化 财税体制改革 审计监督全覆盖 政府审计 

分 类 号：F810.2[经济管理—财政学] F239