国家审计与腐败治理——基于2015—2019年中国省级面板数据的检验  

National Audit and the Governance of Corruption:Tests Based on Chinese Provincial Panel Data,2015—2019

作　　者：胡耘通[1] 杨万翠 HU Yuntong;YANG Wancui(The Research Center Legal Accounting and Financial and Tax Compliance in Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学法务会计与财税合规研究中心,重庆401120

出　　处：《北方工业大学学报》2024年第5期120-132,共13页Journal of North China University of Technology

基　　金：国家社会科学基金一般项目(24BFX155)。

摘　　要：本文梳理了国家审计效能与腐败治理效应之间的关系以及审计结果公告制度和审计信息化建设在该关系中的作用机理,并以2015—2019年我国省级审计机关面板数据进行实证检验。研究发现,国家审计效能与腐败治理效应呈正相关,即国家审计效能越高,腐败治理效应越好;审计结果公告制度和审计信息化建设均可以在国家审计推进腐败治理过程中发挥正向调节作用,即国家审计效能一定时,可以通过完善审计结果公告制度和推进审计信息化建设来提升腐败治理效应。因此,在国家审计推进腐败治理进程中,要积极推进研究型审计,切实提升国家审计效能;促进审计结果与纪检监察协同公告,完善审计结果公告制度;推动国家审计信息化建设,搭建数字化反腐平台,充分发挥审计在反腐治乱中的作用,深入推进国家治理体系和治理能力现代化。This paper investigates the relationship between national audit effectiveness and the effect of corruption governance,and the role of audit result announcement system and audit informatization construction in this relationship,and empirically examines it with the panel data of China's provincial audit organs from 2015 to 2019.It is found that national audit effectiveness is positively related to corruption governance effects,i.e.,the higher the national audit effectiveness,the better the corruption governance effects;both the audit result announcement system and the audit informatization construction can play a positive moderating role in the process of national auditing to promote corruption governance,i.e.,when the national audit effectiveness is certain,the corruption governance effects can be improved by improving the audit result announcement system and promoting the audit informatization construction.Therefore,in the process of national audit to promote corruption governance,it is necessary to actively promote research-based auditing to effectively enhance the effectiveness of national audit;to promote the announcement of audit results in coordination with discipline inspection and supervision,and to improve the announcement system of audit results;and to promote the informationization construction of national audit,build a digital anti-corruption platform,and give full play to the role of auditing in anti-corruption and governance,so as to further promote the modernization of the national governance system and governance capacity.

关 键 词：国家审计 腐败治理 审计结果公告制度 审计信息化建设 

分 类 号：F239.44[经济管理—会计学]