信息化建设与国家审计质量  

Informatization Construction and National Audit Quality

作　　者：房巧玲[1] 王子宸 高思凡 Qiaoling Fang;Zichen Wang;Sifan Gao(Management College,Ocean University of China,Qingdao Shandong 266100,China;Business College,Qingdao University,Qingdao Shandong 266071,China)

机构地区：[1]中国海洋大学管理学院,山东青岛266100 [2]青岛大学商学院,山东青岛266071

出　　处：《会计与经济研究》2024年第3期26-52,共27页Accounting and Economics Research

基　　金：国家自然科学基金面上项目(72172144);山东省自然科学基金面上项目(ZR2019MG011);教育部人文社会科学研究青年基金项目(22YJC630204)。

摘　　要：信息化是新时期国家审计发展的必由之路。文章运用文本分析法构建国家审计信息化指数,实证检验审计信息化建设对国家审计质量的影响。研究发现,国家审计信息化建设能够显著提高国家审计质量,该结论在进行一系列内生性和稳健性检验后仍然成立。进一步检验发现,该影响存在单门槛效应。异质性分析结果表明,审计信息化建设对国家审计质量的提升作用在财政透明度高、区域信息化程度高以及法律制度环境差的地区更为明显。文章拓展了关于国家审计信息化建设经济后果和国家审计质量影响因素的研究,为深入理解国家审计信息化进程,推动国家审计质量管理与信息化建设的高效融合提供经验证据和重要启示。Informatization is the inevitable trend of the development of national audit in the new era.Using textual analysis to construct a national audit informatization index,the impact of audit informatization construction on national audit quality is empir-ically tested.It is found that the construction of national audit informatization has signi-ficantly improved the national audit quality,and this finding still holds after a series of endogenous and robustness tests.It is revealed in the further tests that the effect also has a single threshold effect.The heterogeneity analysis shows that the role of national audit in-formatization construction in improving national audit quality is more pronounced in re-gions with high fiscal transparency,high regional informatization and poor legal institu-tional environment.The findings enrich the research on the consequences of national audit informatization construction and the influencing factors of national audit quality,provide empirical evidence and important enlightenments for in-depth understandings of the process of national audit informatization in China,and promote the efficient integra-tion of national audit quality management and informatization construction.

关 键 词：国家审计 信息化建设 审计质量 审计功能 

分 类 号：F239.44[经济管理—会计学]