公众参与对政府审计腐败治理效果的影响研究——基于国家治理视角的实证分析  

Research on the Impact of Public Participation on the Corruption Governance of Government Audit:An Empirical Analysis Based on the Perspective of National Governance

作　　者：郭芮佳 池国华[2] 程龙 

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116025 [2]南京审计大学审计科学研究院,江苏南京211815

出　　处：《审计与经济研究》2018年第2期19-28,共10页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(71372069);国家自然科学基金面上项目(71772089)

摘　　要：十九大报告中提出打造共建共治共享的社会治理格局,其中公众参与是重要的组成部分。事实上,我国政府一直以来都在强调公众参与在社会主义民主政治体系中的作用,尤其在反腐败以及国家监督领域。基于此,选择国家监督体系中的政府审计对腐败的治理作为研究情境,以验证现阶段公众参与在其中的作用。实证检验结果发现:相对于公众参与程度低的地区,在公众参与程度高的地区,政府审计的预防功能和抵御功能能够更好地发挥腐败治理作用,而政府审计揭示功能对腐败的治理作用在两组之间并无区别。The field of public participation is broadening and the effectiveness of public participation has become an important research topic. Government has been emphasizing the role of the public in the socialist democratic political system,especially in the field of anti-corruption and national supervision. Based on this,this paper selects the government audit in the national supervision system as the research situation to verify the role of the public participation. The empirical results find that corruption governance of government audit prevention and resistance functions is generally better in areas with high public participation than in areas with low public participation. The corruption governance of government audit revealing function has no difference between the these two areas. This paper provides a new perspective for government audit function research and further provides a theoretical support for public participation in the field of national supervision system and corrupt governance.

关 键 词：政府审计 公众参与 腐败治理 国家治理 免疫系统理论 政府审计功能 国家审计 

分 类 号：F239.44[经济管理—会计学]