国家审计质量与财政收支违规行为  

Research on State Audit Quality and Public Financial Irregularities

作　　者：黄溶冰[1,2] 乌天玥 

机构地区：[1]南京审计学院审计系,江苏南京210029 [2]哈尔滨工业大学管理学院,黑龙江哈尔滨150001 [3]华盛顿大学数学系,美国西雅图98105

出　　处：《中国软科学》2016年第1期165-175,共11页China Soft Science

基　　金：江苏省高校"青蓝工程"中青年学术带头人项目;国家社会科学基金后期资助项目"国家审计的审计质量研究"(15FJY011);江苏省高校优势学科(PAPD)"现代审计科学"的研究成果

摘　　要：从审计效力与审计效果双维视角研究了我国国家审计质量与财政收支违规行为的关系,探讨从"屡审屡犯"到"审计免疫"的实现机制。研究发现,审计处理、审计移送的效力与效果二元化是导致当前低审计质量扩散效应的主要成因,针对财政收支违规行为,审计处理的问题多但落实和整改的问题少,自然不会产生"审计免疫"的良性循环。不同递推方案的系统动力学仿真结果显示,审计效力与效果并重的双高平衡型审计策略有助于防范财政违规问题金额的过快增长,强调审计建议的以审促改的预防驱动型审计策略能够实现财政违规问题金额的逐年减少,仅强调审计效力的威慑驱动型审计策略或仅强调审计效果的回应驱动型审计策略则无益于当前问题的解决。本文的研究结论丰富了国家审计战略转型的理论依据,对进一步加强国家审计质量控制、形成审计免疫的长效机制具有重要启示。From the two-dimensional perspective of audit effectiveness and audit effect, this paper researches the relationship of state audit quality with public financial irregularities, and explores the mechanism for realizing the transformation from ＂repeated problems in every audit＂ to ＂audit immunity＂. It＇s discovered from research that, the effectiveness and effect separation of audit handling, and audit transfer are the main reasons for the present diffusion effect of low audit quality. Many problems are handled in audit, but few problems are fulfilled and rectified, and naturally, it won ＇ t produce the virtuous cycle of ＂audit immunity＂. The system dynamics simulation result of different recursion schemes shows that, the dual-high balanced audit policy which pays equal attention to audit effectiveness and effect is helpful to prevent the over-fast growth of rule-violating amounts discovered in audit;the prevention-driven audit policy of strengthening audit suggestion and promoting rectification with audit can realize the decrease year by year of the rule-violating problem discovered in audit; the deterrence-driven audit policy emphasizing only audit effectiveness orresponse-driven audit policy emphasizing only audit effect is unbeneficial for the settlement of current problems. The eonclusion of this research enrich the theoretical basis of state audit strategy transformation, also has significant enlightenment for strengthening audit quality control system, and forming long-effect mechanism of audit immunity.

关 键 词：国家审计质量 财政收支 违规行为 

分 类 号：F812.4[经济管理—财政学]