高压反腐、国家审计独立性与国家审计质量——基于中国省级面板数据的实证研究  

Heavy-hand Anti-corruption,State Audit Independence and State Audit Quality——Empirical Research Based on China s Provincial Panel Data

作　　者：陈凌云[1] 王子宸 陈汉文 CHEN Lingyun;WANG Zichen;CHEN Hanwen(Glorious Sun School of Business and Management, Donghua University, Shanghai 200051, China;School of Government Audit, Nanjing Audit University, Nanjing, Jiangsu 211815, China)

机构地区：[1]东华大学旭日工商管理学院,上海200051 [2]南京审计大学政府审计学院,江苏南京211815

出　　处：《北京工商大学学报（社会科学版）》2021年第4期42-53,共12页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家自然科学基金重点项目“审计机构治理机制与审计质量研究”(71932003)。

摘　　要：2012年以来,高压反腐的常态化为研究国家审计独立性和国家审计质量的变化提供了政治背景与研究方向。基于2007—2016年的省级面板数据,理论分析并实证检验了2012年高压反腐政策的出台和反腐力度的变化对国家审计独立性及国家审计质量的影响。研究发现:反腐政策的出台以及反腐力度的加大,提升了国家审计的揭露功能和预防功能,但未能提升国家审计的纠正功能。中介效应检验表明,高压反腐通过提高国家审计独立性正向影响国家审计预防功能,国家审计独立性在作用于揭露功能时表现为负向的遮掩效应。因此,政府应继续提高国家审计独立性,重点关注“重查证、轻执行”的问题,提升国家审计的纠正功能,以全方位提高国家审计质量。Since 2012,the heavy-hand anti-corruption on a regular basis has provided the political background and research direction for the research on state audit independence and state audit quality.Based on the provincial panel data during the years from 2007 to 2016,this paper theoretically analyzes and empirically tests the impact of heavy-hand anti-corruption policy promulgated in 2012 and the changes in anti-corruption forces on the state audit independence and state audit quality.The research finds that the implementation of anti-corruption policies and the increasingly strengthening anti-corruption forces enhance the information-disclosure capability and error-prevention capability of national audit,but fail to enhance the error-correction capability.The mediating effect test shows that the heavy-hand anti-corruption has a positive impact on the preventive function of state audit by improving the state audit independence,and the state audit independence has a negative concealing effect when it acts on the disclosure function.Therefore,the government should improve continuously the state audit independence and focus on the problem of more attention to verification and less attention to execution,enhance the error-correction capability of state audit so as to improve the state audit quality comprehensively.

关 键 词：高压反腐政策 反腐力度 国家审计独立性 国家审计质量 揭露功能 预防功能 纠正功能 

分 类 号：F239[经济管理—会计学]