国家审计是否带来了财政资金安全?——来自地方审计机关的经验证据  

Does State Audit Bring Financial Fund Security?Empirical Evidence from Local Auditing Offices

作　　者：王静 包翰林 WANG Jing;BAO Hanlin(a.Sehool of Eeonomie;b.Sehool of Government Audit,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学经济学院,江苏南京211815 [2]南京审计大学政府审计学院,江苏南京211815

出　　处：《南京审计大学学报》2018年第6期10-19,共10页Journal of Nanjing Audit University

基　　金：江苏省高校人文社会科学研究项目(2017SJB0344);江苏省社会科学基金项目(17SHC003);南京审计大学政府审计研究基金(GASA171006);南京审计大学高教研究课题(2018JG027);江苏高校优势学科建设工程资助项目(PAPD)

摘　　要：基于"免疫系统"理论,采用中国审计年鉴2007—2014年省级面板数据研究国家审计与财政资金安全之间的逻辑相关性,结果表明国家审计能够有效发挥"免疫系统"功能,防范和化解地方财政资金运行风险,提高财政资金安全性,但国家审计功能的发挥与被审计单位对审计机关查处问题的整改力度相关:整改力度强,审计功能发挥得好;整改力度弱,审计功能作用不明显。因此,审计工作不仅旨在发现被审计单位潜在的问题,更要督促被审计单位依法依规进行及时整改,确保对财政资金运行形成有效监督。Based on the ＂Inmmne System＂ theory and the provincial panel data of China Audit Yearbook from 2007 to 2014,this paper studies the logical correlation between state audit and financial fund security. The results show that disclosure function, resistance function and prevention function in ＂hnnmne System＂ of state audit can effectively play to prevent and resolve the operational risk of local financial funds, and improve the security of financial funds. However, the effect of state audit function is relevant to whether and how the auditees would rectify the issues identified by auditing offices. If the intensity of rectification efforts is great, the audit function will play an important role in the security of financial fund, otherwise, will be not obvious. Therefore, the audit work not only aims to discover potential problems of the auditee, but also urges the auditee to conduct timely rectification in accordance with laws and regulations, and ensure the effective supervision of the operation of the financial funds.

关 键 词：国家审计 公共受托经济责任 “免疫系统”理论 财政资金安全 政府审计 审计功能 国家治理 

分 类 号：F239[经济管理—会计学]