官员“跨务型”交流与任职绩效——来自审计官员地方主政经历的经验证据  

Cross-Task Rotation and Performance of Officials:Evidence from Audit Officials’Local Governance Experience

作　　者：褚剑 陈骏 CHU Jian;CHEN Jun(Nanjing University,Nanjing,210093;Nanjing Audit University,Nanjing,211815)

机构地区：[1]南京大学商学院 [2]南京审计大学政府审计学院

出　　处：《中国经济问题》2021年第6期89-104,共16页China Economic Studies

基　　金：国家自然科学基金项目(71902085);江苏省高校哲学社会科学基金项目(2017SJB0331)的资助。

摘　　要：党政领导干部交流任职,尤其是多务型官员与单务型官员之间的"跨务型"交流能否以及如何提升任职绩效,是个重要的研究问题。本文以省级审计官员的交流任职为研究对象,通过考察具有地方主政经历的审计官员的审计监督效果,来探讨多务型官员向单务型官员交流任职对任职绩效的影响。研究发现:审计官员的地方主政经历能够促进政府审计发现问题,并且这一结果随着审计官员的任期呈倒U型关系,随着省级主政官员的任期呈U型关系;进一步研究发现,审计官员的地方主政经历还能够促进政府审计落实整改问题。最后,具有地方主政经历的审计官员更可能获得上级的认可,表现为获评优秀审计项目以及实现政治晋升的概率更高。上述结果表明:审计官员的地方主政经历能够有效地加强其审计监督的动机与能力,提升政府审计监督效果。本文的研究发现对于完善行政官员干部交流任职制度以提升行政业绩、加强政府审计监督机制以强化审计监督效果,具有重要的政策启示。Whether and how the rotation of officials,especially the cross-task rotation between multi-task officials and single-task officials improves their performance is an important research question.This paper takes the rotation of audit officials at the provincial level as the research subject and discusses the impact of the rotation of officials from multi-task to single-task on their performance by examining the audit supervision effect of audit officials with local governance experience.We find that audit officials’local governance experience can promote government auditing to find problems,and this result shows an inverse-U shape relationship with the tenure of audit officials,and a U shape relationship with the tenure of provincial leading officials.Further analyses indicate that audit officials’local governance experience can also promote government auditing to implement the rectification of problems.Finally,audit officials with local governance experience are more likely to be awarded excellent audit projects and promoted,both of which mean they are well recognized by superiors.Overall,audit officials’local governance experience does strengthen their incentive and capability to do audit supervision and improve the supervision effect of government auditing.The findings of this paper have important implications for improving the rotation system of administrative officials to enhance administrative performance and strengthening the government auditing system to reinforce the effect of audit supervision.

关 键 词：官员交流 任职绩效 地方主政经历 政府审计 审计官员 

分 类 号：F239.4[经济管理—会计学] D630.3[经济管理—国民经济]