政府审计处理、审计成果利用与审计质量的实证研究  

Empirical Research on Government Audit Processing, Audit Results Utilization and Audit Quality

作　　者：魏雯倩[1] Wei Wenqian(Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学

出　　处：《江苏商论》2020年第1期109-113,共5页Jiangsu Commercial Forum

摘　　要：近年来,政府审计质量越来越受到学界的关注,而对其影响因素探究更成为研究的重中之重。本文选择以2015—2016年我国18个审计署特派办和31个省级地方审计机关作为样本,研究政府审计处理、审计成果利用与审计质量的关系。结论是:第一,政府审计处理处罚的力度越大,审计质量越高。第二,问题资金的处理落实有助于提高审计质量。第三,审计成果的利用率越高,审计质量越高。In recent years,the quality of government auditing has received more and more attention from the academic community,and the investigation of its influencing factors has become the most important research topic.In this paper,we selected the special audit offices of China's 18 audit offices and 31 provincial-level local audit institutions from 2015 to 2016 as samples to study the relationship between government audit processing,audit results utilization,and audit quality.The conclusions are as follows:First,the greater the intensity of government auditing punishment,the higher the audit quality.Secondly,the implementation and implementation of problem funds will help improve the quality of audits.Third,the higher the utilization rate of audit results,the higher the audit quality.

关 键 词：政府审计 审计处理 审计成果利用 审计质量 

分 类 号：F239[经济管理—会计学]