数据要素化对国家审计质量的影响研究  

An Empirical Inquiry into the Impact of Data Factorization on National Audit Quality

作　　者：罗春华[1] 杨勇 LUO Chunhua;YANG Yong(School of Accounting,Hangzhou Dianzi University,Hangzhou Zhejiang 310018,China)

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《杭州电子科技大学学报（社会科学版）》2024年第4期1-10,41,共11页Journal of Hangzhou Dianzi University：Social Sciences

基　　金：国家社会科学基金项目(21BJL030);浙江省大学生科技创新项目(2024R407C071)。

摘　　要：国家审计作为推进国家治理体系和治理能力现代化的重要力量,如何准确把握数字经济背景下“数据要素化”与“治理现代化”交融交汇的时代特征,探讨数据要素化对国家审计质量的影响议题对提升国家审计监督效能具有重要意义。文章基于中国2009—2020年省级面板数据,实证检验了数据要素化对国家审计质量的影响及作用机制。结果表明,数据要素化有利于提高国家审计质量,且该结论经稳健性检验后依然成立。进一步研究发现,数据要素化通过提高信息化水平和缓解经济增长压力能对国家审计质量产生促进作用。同时,在东部地区、制度环境较好以及财政分权较高的样本中,数据要素化对国家审计质量的提升作用更明显。National auditing plays a crucial role in the evolution towards a modernized national governance framework.Within the context of the digital economy,accurately grasping the confluence of“data factorization”and“modernization of governance”and exploring the impact of data factorization on national audit quality is of significant importance for enhancing the supervisory effectiveness of national audits.This study utilizes provincial panel data from China over the period from 2009 to 2020 to empirically investigate the impact of data factorization on the quality of national audits and the underlying mechanisms at work.Our findings underscore the positive influence of data factorization on enhancing national audit quality,a result that is further substan-tiated through rigorous robustness testing.The study reveals that the positive effect of data factorization is mediated through its ability to elevate the level of informatization and alleviate the pressures of economic growth.Notably,the study identifies that the beneficial impact of data factorization is particularly pronounced in the eastern regions,within jurisdictions enjoying a robust institutional environment,and in contexts characterized by higher degrees of fiscal decentralization.

关 键 词：数据要素 国家审计 高质量发展 数字经济 

分 类 号：F239[经济管理—会计学]