国家审计、媒体监督与政府行政成本  

State Audit,Media Supervision and Government Administrative Cost

作　　者：廖义刚[1] 龚循扬 Yigang Liao;Xunyang Gong

机构地区：[1]江西财经大学会计发展研究中心 [2]江西财经大学会计学院

出　　处：《会计论坛》2019年第1期64-80,共17页Accounting Forum

基　　金：国家自然科学基金项目(71762015,71362009)

摘　　要：以2007-2015年我国31个省(自治区、直辖市)的数据为研究样本,实证检验了国家审计能否降低政府行政成本,以及媒体监督对国家审计这一职能的影响。研究发现,国家审计能够有效降低政府行政成本,同时媒体监督能够进一步强化国家审计与政府行政成本之间的负相关关系。进一步的研究结果还表明,在制度环境越完善的省(区或市),国家审计的行政成本治理效应越突出,并且国家审计能够通过降低政府行政成本发挥腐败治理效应。Based on the data of 31 provinces(autonomous regions and municipalities directly under the Central Government)in China from 2007 to 2015,this paper empirically examines the function of national audit in reducing government administrative costs and the role of media supervision in promoting the relationship between them.Specifically speaking,from the perspective of national audit investment,the more national audit investment,the more effective it is to reduce government administrative costs;from the perspective of national audit accountability,the stronger the national audit accountability,the more conducive to reducing government administrative costs;and media supervision can play a catalytic role in the relationship of national audit reducing government administrative costs.Further tests show that the improvement of the institutional environment helps strengthen the negative correlation between the input of national audit and the accountability of audit and the administrative cost of government;moreover,national audit can improve the governance effect of corruption by reducing the administrative cost of government.

关 键 词：国家审计 行政成本 媒体监督 

分 类 号：F239.44[经济管理—会计学] D630[经济管理—国民经济]