中央预算执行审计与媒体关注度--基于国家治理的视角  

Public Finance Audit of Central Government and Media Attention:The Perspective of National Governance

作　　者：王春飞[1] 郭云南[2] 

机构地区：[1]审计署审计科研所博士后工作站、中共中央党校博士后流动站,北京100086 [2]对外经济贸易大学国际经济贸易学院,北京100029

出　　处：《中南财经政法大学学报》2015年第6期3-9,158,共7页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基金项目“会计师事务所内部治理与审计行为研究”(71302131);中国博士后科学基金项目“国家治理体系与国家审计体系现代化”(2015M570125)

摘　　要：公共舆论监督是国家治理监督体系的重要组成部分,社会媒体关注审计结果是国家审计参与国家治理的重要外部机制。国家审计通过审计结果公告制度向社会公开审计发现的问题,借助社会舆论监督的力量来共同服务国家治理。本文利用审计署首次详细发布中央预算执行审计结果与整改公告的机会,考察了媒体关注度与审计发现问题和整改结果的关系,研究发现:在审计结果公告日,审计发现问题中涉及的金额越大且性质越严重的部门,越容易引起媒体的关注;但在整改公告日,审计发现问题中涉及的金额越大且性质越严重及整改力度较强的部门与媒体关注度虽然正相关,但证据微弱。因此,审计机构应改善与媒体的关系,引导媒体持续关注审计发现问题的整改;同时,改进整改公告披露的形式,以更有利于媒体的传播,进而提高整改效率。Public opinion is an important part of the supervision system of the national governance.It is an important way to participate in national governance of national audit that media pays an attention to auditing results.With the power of public opinion,national audit serves the national governance through disclosing the problem found by the national audit to the public.With the opportunity of reforming the announcement of public finance audit of central government,we investigate the relationship between the results of the audit findings and the media attention.The study finds that in the announcement day of auditing results,the amount and serious nature of the audit issues involved positively associates with the media attention.Although,in the announcement day of the rectification results,the relationship among the amount and nature of the audit issues involved,the intensity of the rectification and the media attention is positive,but the evidence is very weak.The findings imply that the national audit should improve the relationship of the media,guide the media to focus on the rectification,and improve efficiency of the rectification.

关 键 词：预算执行审计 审计整改 媒体关注度 国家审计 审计公告 

分 类 号：F239.44[经济管理—会计学]