政府审计对国家治理效率的影响  

Research on the Effect of Government Audit Towards Efficiency of National Management

作　　者：詹克钰 刘静[2] ZHAN Ke-yu;LIU Jing(Accounting College,Changchun College of Finance and Economics,Changchun 130122;Acoounting College,Jilin University of Finance and Economics,Changchun 130117,China)

机构地区：[1]长春财经学院会计学院,长春130122 [2]吉林财经大学会计学院,长春130117

出　　处：《白城师范学院学报》2018年第8期33-39,54,共8页Journal of Baicheng Normal University

摘　　要：2011年7月,审计署行政首长刘家义首次提出,作为国家治理中的一个重要部分,政府审计理应能够预防、揭示和抵御国家治理中的弊端,起到免疫作用,促进治理机体健康运行.本文采用2012-2014年31个省、自治区、直辖市的相关数据,通过多元线性回归方法实证研究了政府审计揭示、建议、预防作用对国家治理效率的影响.In July, 2011, the head of audit administration, Liu Jiayi, proposed that as the big part of national governance, government audit should have the capability of preventing, revealing and defending the mistakes during the national management so that played the function of immune and promotion. Based on the data of 31 places from 2012 to 2014, this paper studied on the revealing, suggestion and prevention of government audit towards the effect of national governance.

关 键 词：政府审计 国家治理 审计免疫系统 

分 类 号：D630[政治法律—政治学]