国家行政型审计体制运行效果的实证研究——基于国家审计功能绩效变化趋势视角的分析  

An Empirical Study on the Operational Effects of the National Administrative Audit System:An Analysis Based on the Trend of Performance of the National Audit Function

作　　者：靳思昌 

机构地区：[1]许昌学院商学院

出　　处：《宏观经济研究》2018年第6期147-155,共9页Macroeconomics

基　　金：2017年度河南省哲学社会科学规划项目(项目编号:2017BJJ057);2018年度河南省软科学研究项目(项目编号:182400410631)的阶段性成果

摘　　要：泰国、瑞典的国家审计体制从行政型改变为立法型,以及中国审计事业发展中出现的诸如“屡审屡犯”、“审计整改率低”、“审计问责不充分”等问题,引发了国内理论界和实务界对改革中国现行行政型审计体制的研究和关注,并提出一系列诸如“立法论”、“双轨论”、“独立论”、“垂直论”等观点。由于国家审计体制是关系到审计机关威信、审计工作质量和审计制度安排有效性的重要因素,必须先对现行审计体制运行效果进行实证研究,以为准确评价和改革现行审计体制提供经验支持。本文以2003—2011年全国各级审计机关作为分析对象,采用灰色综合评价的方法,从国家审计功能绩效变化趋势的视角来窥视现行行政型审计体制运行效果。实证研究发现国家审计功能绩效变化趋势是提升的,表明现行的行政型审计体制是适合中国国情的,还没有到非改不可的地步,也没有理论界和实务界想象得那么迫切。With Thailand and Sweden＇ s national audit system changing from an administrative type to a legislative one, as well as issues such as ＂repeated audit repeated offenders＂,＂ low audit rectification rate＂, and ＂insufficient audit account- ability＂ during the development of auditing busi- ness in China, etc., it has triggered the research and concern of the domestic theoretical and practi- cal circles in reforming the current administrative audit system in China, and put forward a series of viewpoints such as ＂legislative theory＂ ,＂ dual track theory＂, ＂ independence theory＂, and ＂ vertical theory＂. The national audit system is an important factor that relates to the prestige of audit institu- tions, the quality of audit work, and the effective- ness of audit system arrangements. Therefore, we must first conduct an empirical study of the effec- tiveness of the current auditing system in order to provide an empirical support for the accurate evaluation and reform of the current auditing sys- tem. This paper takes the national audit organiza-tions at all levels from 2003 to 2011 as the object of analysis, adopts the grey comprehensive evaluation method, and looks at the operational effect of the current administrative audit system from the per- spective of the trend of changes in the performance of the national audit function. The empirical study finds that the trend of changes in the performance of the national audit function is improved, indica- ting that the current administrative audit system is suitable for China＇ s national conditions. It has not yet reached the point where changes must be made, nor has the theoretical and practical circles imag- ined it so urgently.

关 键 词：行政型审计体制 国家审计功能 绩效 

分 类 号：F239.44[经济管理—会计学]