政府扶贫专项审计对脱贫质量的影响研究——基于四川省县级数据的准自然实验  

Research on the Influence of Government Special Audit on Poverty Alleviation Quality——Quasi Natural Experiment Based on County-level Data in Sichuan Province

作　　者：郝素利[1] 单云霞 HAO Sui;SHAN Yunxia(School of Management,China University of Mining and Technology-Beijing,Beijing 100083,China)

机构地区：[1]中国矿业大学(北京)管理学院,北京100083

出　　处：《南京审计大学学报》2023年第1期8-17,共10页Journal of Nanjing Audit University

基　　金：十四五国家重点研发计划资助项目(2022YFF0607401);中国矿业大学(北京)越崎青年学者项目。

摘　　要：以脱贫质量为出发点,基于“免疫系统论”“空间效应理论”分析扶贫审计促进脱贫质量提升的机理,并以四川省61个原国家级贫困县2011—2019年的数据为样本,运用多期双重差分模型以及空间杜宾模型进行实证检验,结果表明:扶贫审计有助于脱贫质量的提升,且扶贫审计在助力脱贫质量提升时具有明显的空间溢出效应。研究提升了脱贫质量计量的准确性、厘清了扶贫审计促进脱贫质量提升的路径,为把握全过程扶贫审计的重点以及完善区域协同审计提供了参考。Based on the “immune system theory” and “spatial effect theory”, the mechanism of poverty alleviation audit to improve the quality of poverty alleviation is analyzed. Take the data of 61 former national poverty-stricken counties in Sichuan Province from 2011 to 2019 as samples, the multi-period double difference model and spatial Dobbin model are used for empirical test. The results show that poverty alleviation audit is helpful to the the poverty alleviation quality, and it also has obvious spatial spillover effect. In this research, the measurement accuracy of the poverty alleviation quality is improved and the path for poverty alleviation audit to promote poverty alleviation quality is clarified, providing reference to the key points of the whole process poverty alleviation audit and the improvement of regional collaborative audit.

关 键 词：扶贫审计 脱贫质量 多期双重差分模型 空间溢出效应 政府审计 精准扶贫 

分 类 号：F239[经济管理—会计学]