国家审计如何促进政府预算执行绩效的提升  

How Does National Audit Promote the Improvement of Government Budget Execution Performance

作　　者：冯均科[1] 梁若浩 FENG Junke;LIANG Ruohao(School of Economics and Management,Northwest University,Xi an 710127,China)

机构地区：[1]西北大学经济管理学院,陕西西安710127

出　　处：《审计与经济研究》2024年第3期1-10,共10页Journal of Audit & Economics

基　　金：审计署2021—2022年度重点科研课题(21SJ01003);陕西省哲学社会科学重大理论与现实问题研究合作项目(2022HZ0048)。

摘　　要：以2007—2020年我国省级面板数据为样本,研究国家审计与政府预算执行绩效之间的关系及其作用机理。从实证角度验证了国家审计对政府预算执行绩效的提升作用,发现政府预算执行绩效具有空间自相关特性,同时国家审计对政府预算执行绩效的影响存在正向空间溢出效应;国家审计通过直接和间接两条路径促进了政府预算执行绩效的提高,政府效率和市场环境在间接路径中发挥了双重中介作用;2013年全国地方政府债务审计对政府预算执行绩效产生了明显的事件冲击效应;地方发展和审计强度差异均会对国家审计提升政府预算执行绩效产生明显的调节作用。Based on the provincial panel data of China from 2007 to 2020,this paper studies the relationship between national audit and government budget execution performance and its mechanism.From the empirical point of view,this paper verifies the role of state audit in improving the performance of government budget execution.It is found that the performance of government budget execution has spatial autocorrelation characteristics,and the influence of state audit on the performance of government budget execution has positive spatial spillover effect.National audit has promoted the improvement of government budget performance from two direct and indirect paths,and government efficiency and market environment have played a dual intermediary role in this indirect path;In 2013,the national local government debt audit had an obvious event impact effect on the performance of government budget implementation.

关 键 词：国家审计 政府预算执行绩效 预算执行审计 地方政府债务审计 区域协同审计 国家审计现代化 

分 类 号：F239.44[经济管理—会计学]