审计独立、威慑效应与财政信息公开  

Audit Independence,Deterrent Effect and Disclosure of Fiscal Information

作　　者：魏涛[1,2] 李成 胡凯 WEI Tao;LI Cheng;HU Kai(School of Public Finance and Administration,Hubei University of Economics,Wuhan 430205,China;School of Local Taxation Research Center,Hubei University of Economics,Wuhan 430205,China;South-Central Minzu University for Nationalities,Wuhan 430074,China)

机构地区：[1]湖北经济学院财政与公共管理学院,湖北武汉430205 [2]湖北地方税收研究中心,湖北武汉430205 [3]中南民族大学经济学院,湖北武汉430074

出　　处：《审计与经济研究》2023年第4期32-43,共12页Journal of Audit & Economics

基　　金：国家社会科学基金项目(21BGL268)。

摘　　要：审计独立是国家审计发挥预防、揭示、抵御等“免疫系统”功能的必要条件,国家审计是推动地方财政信息公开,实现地方治理现代化的重要路径。构建一个审计部门与地方政府的Stackelberg博弈模型分析审计独立对地方政府财政信息公开行为的影响,在此基础上,利用审计机关人财物省级统管“准自然实验”和2013—2020年295个城市的面板数据,采用双重差分法进行实证检验。研究发现:审计独立显著提升了地方财政透明度;对于市场化程度高、自然资源依赖程度低和财政自主度高的城市,审计独立对财政透明度的改善效应更显著;审计独立推动地方财政信息公开主要通过威慑效应体现。进一步分析还表明,审计独立在提升财政透明度方面还存在地区间横向收敛效应和审计监督与社会监督协同效应。研究为我国推进审计管理体制改革提高国家审计独立性提供证据支撑,为推动地方财政信息公开提供了新的改革着力点。Audit independence is a necessary condition for the government audit to play the function of“immune system”such as prevention,disclosure and resistance.The government audit is an important way to promote the disclosure of local fiscal information and realize the modernization of local governance.In this paper,a Stackelberg game model between audit department and local government is constructed to analyze the impact of audit independence on the fiscal information disclosure behavior of local governments.On this basis,using the“quasi-natural experiment”of the reform of provincial-level unified management of human resources,finance and matters of audit institutions,and panel data of 295 cities from 2013 to 2020,the impact of the improvement of audit independence on the transparency of local finance is analyzed by the difference in difference method using the urban panel data.The results show that audit independence significantly improves the fiscal transparency of local government.For cities with high degree of marketization,low degree of dependence on natural resources and high degree of fiscal autonomy,audit independence has a more significant effect on fiscal transparency.Audit independence used to promote the disclosure of local fiscal information is mainly through the deterrent effect.Further analysis also shows that audit independence has horizontal convergence effect between regions and synergistic effect between audit supervision and social supervision in improving fiscal transparency.This article s study provides the evidence support for our country to carry out audit system reform,provides the new reform points for promoting fiscal information disclosure.

关 键 词：国家审计 审计独立 威慑效应 财政透明 审计机关 国家治理 

分 类 号：F239[经济管理—会计学] F812[经济管理—国民经济]