国家审计本质特征、审计结果公告能力与国家治理能力——基于81个国家的经验数据  

The Fundamental Nature of National Audit,Capacity of Audit Results Publication and National Governance Capacity:Based on the Empirical Evidence from 81 Countries

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：《审计与经济研究》2016年第2期14-22,共9页Journal of Audit & Economics

基　　金：山西省软科学研究项目(2014041051-1)

摘　　要：选取不同审计体制、经济发展水平、民主程度的81个国家的面板数据,在对国家审计本质特征、审计结果公告能力与国家治理能力的相关指标进行界定和测度的基础上进行实证研究发现,国家审计独立性和审计对象确定权对审计结果公告能力有显著的正作用,审计结果公告能力对国家治理在政府效能、法治水平和财政预算透明度方面也有显著的正作用,而不同审计体制下对审计结果公告能力在国家治理中作用的发挥并没有显著的正作用。在此基础上,提出了要加强审计独立性和权威性,推进审计结果公告制度,健全审计整改责任制,从而完善我国的国家审计制度,逐步形成与国家治理体系和治理能力现代化相适应的审计监督机制。We select the board data from 81 different countries in terms of audit system, economic development level, and the democracy degree, and make an empirical study based on the definition and measurement of such indexes as the fundamental nature of national audit, the capacity of audit results publication and national governance capacity. We find that the national audit independence and determining power of audit subjects have an apparent positive effect on the capacity of results publication, and such a capacity in turn also has a great positive effect on the national governance in terms of government efficiency, the level of rule-of-law, and the transparency degree of financial budget, but under the different audit system, the capacity does not have an enormous positive effect on the government governance. On the basis of this, we put forward the following proposals such as strengthening the audit independence and authority, promoting the system of audit results publication, perfecting the audit improvement accountability in order to perfect our national audit system, and establish the corresponding audit supervision system which is compatible with the national governance system and the modernization of governance capacity.

关 键 词：国家审计本质特征 审计结果公告 国家治理能力 国家治理体系 审计公告制度 审计监督机制 国家审计 国家治理 政府审计 

分 类 号：F239.44[经济管理—会计学]