政府审计助力腐败治理——来自审计署2010—2014年的公告研究  

Government Audit Helps to Struggle against Corruption:Study on Audit Commission's Announcements from 2010 to 2014

作　　者：徐向真[1] 张雪菲[1] 

机构地区：[1]济南大学商学院,山东济南250002

出　　处：《济南大学学报（社会科学版）》2017年第4期126-134,共9页Journal of University of Jinan:Social Science Edition

基　　金：国家社科基金重点项目"我国生态文明建设中的环境审计问题研究"(项目编号:15AGL015);审计署重点科研项目"审计全覆盖研究"(项目编号:16SJ01002);山东省社科规划项目"我国生态文明建设制度的环境审计研究"(项目编号:15BKJJ03);山东省审计厅项目"当前审计人员应该具备的能力和素质"(项目编号:1617SDSJ0102)的阶段性成果

摘　　要：党的十八届三中全会提出要加强对权利运行的监督和制约,严厉打击腐败违法行为,强化政府审计的监督效果,可见运用政府审计加强反腐倡廉建设在我国已经被提升到一个前所未有的高度。以审计署2010—2014年的公告数据为研究对象,运用实证分析的方法对政府审计治理腐败的效果进行研究可以发现,随着审计机关进行跟踪审计以及投入审计时间的适当延长,政府审计的腐败治理效能也随之有效发挥出来。因而,审计机关可以在加大跟踪审计范围、适当延长审计投入时间以及加大对外交流的力度等方面有所侧重。The Third Plenary Session of the 18 th Central Committee of the CPC suggests to improve the mechanism for conducting checks and oversight over the exercise of power, fight corruption, strengthen supervision of government audit from which we can see using government audit to fight corruption has been raised up to new height. Taking Audit Commission's announcements from 2010 to 2014 as object of study, using empirical analysis on achievements of fighting corruption through government audit, we can find with more time audit institutions devote into fighting corruption,corruption governance is more effective. Therefore, audit institutions can pay more attention to enlarge audit scope,lengthen the time of audit time and strengthen outside communication.

关 键 词：政府审计 腐败治理 审计公告 

分 类 号：F239[经济管理—会计学]