政府绩效审计改革能降低行政成本吗?  

Can Government Performance Audit Reform Reduce Administrative Costs?

作　　者：张曾莲[1] 王雅倩 Zhang Zenglian;Wang Yaqian(University of Science and Technology Beijing, Beijing 100083)

机构地区：[1]北京科技大学经济管理学院,北京100083

出　　处：《天津行政学院学报》2021年第1期13-22,共10页Journal of Tianjin Administration Institute

基　　金：教育部人文社会科学基金项目“政府行政成本优化研究”(19JHQ097);中央高校基本科研业务费专项资金资助项目“地方政府真伪隐性债务风险的识别、评估与控制研究”(FRF-MP-20-13)。

摘　　要：我国的政府行政成本一直居高不下,政府审计部门在传统政府审计基础上加入“绩效”理念,有助于监督政府各项公共管理活动,对行政成本起到一定的控制作用。研究结论表明:政府绩效审计的实施有利于降低地方政府行政成本;经过倾向得分匹配后的样本依然满足政府绩效审计会降低行政成本的假设;进一步分析中引入了财政支出效率进行影响机制分析,发现财政支出效率发挥了部分中介作用;经过DEA分析得到政府行政成本效益,发现多数省份处于低效状态。研究结论对于促进绩效审计有效性和降低政府行政成本具有一定的启示意义。According to statistics,the administrative cost of our government remains high.The government audit department adds the concept of“performance”on the basis of traditional government audit,which helps to supervise various public management activities of the government and plays a certain role in controlling administrative costs.The research conclusions show that the implementation of government performance audits is conducive to reducing the administrative costs of local governments,and the samples after matching propensity scores still meet the assumption that government performance audits will reduce administrative costs.In further analysis,we introduce the efficiency of fiscal expenditure to analyze the impact mechanism,and find that the efficiency of fiscal expenditure plays a part of the intermediary role.Finally,this paper measures the cost-effectiveness of the government administration through DEA model,and finds that most provinces and cities are in a state of inefficiency.The research conclusions of this paper have certain enlightening significance for promoting the effectiveness of performance auditing and reducing government administrative costs.

关 键 词：政府绩效审计 行政成本 行政资金 绩效管理 

分 类 号：F812[经济管理—财政学]