政府审计对地方政府债务治理的效应研究  

Research on the Governance Effect of Government Auditing on Local Government Debt

作　　者：蔡利[1] 段康 Cai Li;Duan Kang

机构地区：[1]西南财经大学会计学院、中国政府审计研究中心,611130

出　　处：《审计研究》2022年第2期31-42,共12页Auditing Research

基　　金：教育部人文社会科学项目(项目批准号:20YJC790003)的阶段性成果;2020年中央高校西南财经大学博士研究生科研项目(项目批准号:JBK2007141)的资助。

摘　　要：防范化解地方政府隐性债务风险是加强经济安全保障体系和能力建设的必然要求。本文基于2010-2018年我国30个省市审计机关和地方政府债务数据,从遏制举借环节增量风险和提高债务资金使用绩效的视角,实证检验政府审计功能发挥对政府债务的治理效应。研究发现,政府审计能有效降低地方政府隐性债务举借环节的增量风险,并提高隐性债务使用环节的支出绩效。从隐性债务的分类来看,政府审计对隐性直接债务和隐性或有债务的增量风险均有显著影响;但仅对隐性直接债务使用绩效有显著影响。在媒体关注度和市场化程度较高的地区,以及城市群所在地区,政府审计对政府隐性债务增量风险和使用绩效的影响更加显著。本文的研究结果有助于强化审计监督,加强政府债务治理。Forestalling and defusing local government debt risk is an inevitable requirement for strengthening China’s economic security system and capacity.Based on the data of 30 provincial and city audit institutions and China’s local government debt from 2010 to 2018,this paper examines the impact of government auditing on the local government implicit debt.The results show that government auditing effectively defuses the incremental risk of implicit local debt in the borrowing process,and improves the spending performance of implicit local debt in the using process.Specifically,government audit has a salient influence on direct hidden debt risks and contingent hidden debt risks.However,government auditing is likely to have significant effects on the performance of direct hidden debt.In the areas with more market-oriented and higher media attention,as well as areas where city clusters are located,government auditing has a more significant impact on incremental risk and use efficiency of implicit government debt.This paper could help to strengthen audit oversight and enhance the management of government debt.

关 键 词：政府审计 隐性直接债务 隐性或有债务 债务密集度 

分 类 号：F812.5[经济管理—财政学] F239.4