电子税务发展与政府审计质量提升:来自金税三期准自然实验的证据  

Electronic Development and Regional Tax Audit Quality Improvement:Evidence from Quasi-natural Experiments for Golden Tax Phase III

作　　者：赵放 蒋国梁 徐熠 ZHAO Fang;JIANG Guo Liang;XU Yi(Jilin University,China State-owned Economy Research Center,Changchun 130012,China;Jilin University,School of Economics,Changchun 130012,China)

机构地区：[1]吉林大学中国国有经济研究中心,吉林长春130012 [2]吉林大学经济学院,吉林长春130012

出　　处：《审计与经济研究》2024年第2期1-10,共10页Journal of Audit & Economics

基　　金：吉林大学哲学社会科学创新团队青年项目(2023QNTD03);吉林大学研究生创新研究计划项目(2023CX020)。

摘　　要：将国家金税三期工程作为准自然实验,运用双重差分模型、分位数回归模型等实证探究了电子税务发展对政府审计质量的影响。研究结果表明,电子税务发展有助于提升政府审计成果转化率、加大审计查处力度、提高审计落实质量,进而实现了政府审计质量的全面提升。异质性分析发现,从区位特征来看,电子税务发展对东部地区政府审计质量的提升效果更强,对中西部地区政府审计质量的提升效果较弱;从政府财政压力来看,电子税务发展对政府财政压力较小地区政府审计成果转化率和审计查处力度的促进效果更强,而对政府财政压力较大地区政府审计落实质量的促进效果更强。The digital upgrading and intelligent transformation of tax collection and management is not only an important part of promoting the modernization of national governance system and governance capacity,but also has an important impact on regional audit work.This paper takes the National Golden Tax III Project as a quasi-natural experiment,and empirically explores the impact of e-tax development on the quality of government audits by using double-difference models and quantile regression models.The study shows that e-tax development significantly improves the conversion rate of government audit results,the intensity of audit investigation,and the quality of audit implementation.Further analysis reveals that there are significant differences in the impact of e-tax development on the quality of government audits in regions with different locations and different government financial pressures.

关 键 词：电子税务 政府审计 审计质量 金税三期 双重差分 空间异质性 

分 类 号：F239[经济管理—会计学]