公共审计:制度框架质量对腐败程度有何影响?  

Public auditing:What impact does the quality of the institutional framework have on the level of corruption?

作　　者：埃里奥尔·齐塔·农基·塔迪达 高原(译)[2] 段刚青(审校) Eriole Zita Nonki Tadida;Yuan Gao(Laval University,Québec,Canada;不详)

机构地区：[1]加拿大魁北省克拉瓦尔大学 [2]中国人事科学研究院办公室 [3]不详

出　　处：《国际行政科学评论(中文版)》2023年第4期233-252,共20页International Review of Administrative Sciences

摘　　要：最高审计机关(Supreme audit institution,SAI)是国家制度体系的组成部分。本文通过四个主要特征:独立性、责任性、授权和协作,界定了以最高审计机关为中心的制度反腐体系的概念。本文旨在评估反腐体系质量对感知腐败程度的影响。为此,我们使用了来自2019年国际预算合作组织(International Budget Partnership,IBP)公开预算调查的数据,该调查涵盖了117个国家。回归结果显示,以最高审计机关为中心的制度反腐体系的质量与感知腐败程度相关度较低。然而,要创造反腐环境,还必须落实其他要素,如让公众作为控制行为体参与其中。Supreme audit institutions(SAls)are a component of a nation's institutional system.This article defines the concept of an institutional anti-corruption system centered on the SAI through four main characteristics:independence,accountability,mandate and collaboration.The article aims to assess the impact that the quality of the anti-corruption system has on perceived levels of corruption.Data from the 2019 International Budget Partnership Open Budget Survey covering 117 countries are used for this purpose.The regression results show that the quality of the institutional anti-corruption system centered on the SAl is associated with a low level of perceived corruption.However,other elements must be implemented to create an anti-corruption environment,such as citizens'involvement as controlling actors.

关 键 词：公共财政 国家廉政体系 最高审计机关 制度反腐框架 治理 

分 类 号：F239.4[经济管理—会计学] D523.4[经济管理—国民经济]