公众诉求如何影响审计整改质量?  

How Do Public Demands Affect the Quality of Audit Rectification?

作　　者：上官泽明 孙金鱼 SHANGGUAN Zeming;SUN Jinyu(School of Accounting,Shanxi University of Finance and Economics,Taiyuan,Shanxi 030006,China)

机构地区：[1]山西财经大学会计学院,山西太原030006

出　　处：《财经理论与实践》2024年第5期75-82,共8页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金青年项目(71902108);审计署重点科研课题(24SJ04003);2024年度革命文物研究专项课题(SXGMWW2024018)。

摘　　要：选取2012—2020年省级面板数据,研究公众诉求对审计整改质量的影响。结果显示:公众诉求可以有效提升审计整改质量,表明“自下而上”的诱致性制度变迁可以促进审计整改质量的提升;改善政府及主管部门部署和督促整改的态度、增强被审计单位落实整改的决心是公众诉求提升审计整改质量的重要机制;在不同的人大需求和区域位置下,公众诉求对审计整改质量的提升效应存在显著差异。鉴于此,社会公众应合理合法地表达对审计整改情况的意见,人大代表需积极关注和倾听社会公众关于审计整改的诉求,审计机关要积极引导社会舆论推动审计整改。Selecting provincial panel data from 2012 to 2020 to study the impact of public demands on the quality of audit rectification.The results indicate that public demands can effectively improve the quality of audit rectification,indicating that“bottom-up”induced institutional changes can promote the improvement of audit rectification quality;Improving the attitude of government and regulatory departments in deploying and supervising rectification,as well as enhancing the determination of audited units to implement rectification,are important mechanisms for public demands to improve the quality of audit rectification;There are significant differences in the effect of public demands on improving the quality of audit rectification among different people’s congress needs and regional locations.In view of this,the public should express their opinions on audit rectification in a reasonable and legal manner,People’s Congress deputies should actively pay attention to and listen to the public’s demands for audit rectification,and audit institutions should actively guide public opinion to promote audit rectification.

关 键 词：公众诉求 审计整改质量 诱致性制度变迁 整改态度 

分 类 号：F239.4[经济管理—会计学]