中央预算执行审计效果分析  

Effectiveness of Central Budget Implementation Audit

作　　者：陈宋生[1] 李睿 刘青青 Chen Songsheng;Li Rui;Liu Qingqing

机构地区：[1]北京理工大学管理与经济学院,100081 [2]北京工商大学商学院

出　　处：《审计研究》2020年第1期33-42,共10页Auditing Research

基　　金：国家自然科学基金面上项目(项目批准号:71672009,71972011)的阶段性成果。

摘　　要：已有研究发现中央预算执行审计促进了政府部门制定法规政策,但政府部门人员是有限理性的"行政人",有时会以"自我满意"的"平静生活"而非公共利益最大化为行为准则,因此这些政策是否真的源于审计整改意见值得研究。为此,本文利用ICTCLAS语义系统,从2008~2015年中央预算执行审计报告中提取关键审计词,匹配国务院某部门审计后制定的各项政策的文本,检视审计对部门政策产出的影响。研究发现,审计影响被审计部门的激励与内部监督机制,以及其人员选择"平静生活"的行为动机、逻辑与评价方式,增加部门政策数量。对部门审计越深入、负面评价程度越高、审计地域范围越广,被审计部门政策数量越多;党的十八大后,政策数量增加了50.83%;后续跟踪审计时的影响小于首次审计,说明审计改变了被审计部门人员的激励。研究基于"行政人""平静生活"假设,厘清审计影响部门政策产出的逻辑与内在机理,为衡量审计成果找到一种新的方法,为发挥审计在国家治理中的作用提供实证依据。Researches have found that the audit of central budget implementation drives government departments to improve policies and regulations.However,government officials,who are recognized as "administrators" with limited rationality,enjoy chasing "self-satisfaction" instead of seeking the maximization of public interest.Whether these new policies really derive from audit opinions?We apply ICTCLAS semantic system to extract key audit words from the 2008-2015 audit reports of central budget execution and match texts of various policies formulated by a ministry under the State Council in order to examine the impact of audit on the output of the ministry’s policies.Our research finds that auditing affects departmental incentives and internal supervision mechanisms,affects the behavioral motives,logic and evaluation methods of department personnel to choose a quiet life,and increases the output of departmental policies.The deeper extent of auditing,the higher the degree of negative evaluation;the wider the scope of auditing,the greater the number of policy changes.After the 18th National Congress of the Communist Party of China,quantity difference in policy increased by 50.83%;the impact of tracking audits was less than the initial audit,which reveals that the audit has changed the incentives of ministry staff.Based on the assumption of administrative people’s quiet life,this paper clarifies the logic and internal mechanism of auditing affecting departmental policy output,creates a new method for measuring audit results,and provides an empirical basis for playing the role of auditing in national governance.

关 键 词：中央预算执行审计 效果分析 国家治理 

分 类 号：F239.4[经济管理—会计学]