国家审计、媒体监督与财政透明度的关系研究  

Study on the Relationship between State Audit, Media Supervision and Fiscal Transparency

作　　者：赵丽芳[1] 张晓奇 李明 ZHAO Li-fang;ZHANG Xiao-qi;LI Ming(Evaluation Office,Inner Mongolia University of Finance and Economics,Hohhot 010070,China;Graduate School,Inner Mongolia University of Finance and Economics,Hohhot 010070,China)

机构地区：[1]内蒙古财经大学评估办公室,内蒙古呼和浩特010070 [2]内蒙古财经大学研究生院,内蒙古呼和浩特010070

出　　处：《财经理论研究》2020年第1期56-65,共10页Journal of Finance and Economics Theory

摘　　要：本文以31个省级政府作为研究样本,选取2008年至2014年度的相关数据进行实证研究,发现国家审计与财政透明度显著正相关,即国家审计力度越大,越有利于提升政府的财政透明度。加入媒体监督变量以后,多元回归分析发现媒体监督在国家审计对财政透明度之间的促进作用不明显。本文根据报道内容是否包含明显的质疑、批评、负面评价词语与语气进一步将媒体监督分为负面媒体报道和非负面媒体报道,检验发现负面报道在国家审计对财政透明度的作用方面显著正相关,而非负面报道同样不显著,这可能由于相关部门面对负面报道,受到的压力更大,进而调整的决策,因此国家审计应重视与媒体的协同作用,共同发挥作用促进财政透明度的提升。In this paper, 31 provincial governments are selected as research samples, and the relevant data from 2008 to 2014 are selected for empirical research.It is found that there is a significant positive correlation between state audit and financial transparency.That is, the greater the state audit, the more it will help improve the government’s fiscal transparency.After adding media supervision variables, through multiple regression, it is found that the role of media supervision in promoting fiscal transparency is not obvious. This paper further divides media supervision into negative media report and non negative media report according to whether the report content contains obvious query, criticism, negative evaluation words and tone.The test shows that negative reports are significantly positively related to the effect of state audit on fiscal transparency, while non negative reports are also not significant. Therefore, the state audit should pay attention to the synergy with the media, and play a role together to promote financial transparency.

关 键 词：国家审计 媒体监督 财政透明度 

分 类 号：F239.22[经济管理—会计学]