国家审计效果、政府行为与市场化进程——基于中介效应理论的实证分析  

National Auditing Effect,Government Behavior,and Evolvement of Marketization: Empirical Analysis Based on Mediation Effect

作　　者：树成琳 宋达[2] 

机构地区：[1]南京大学商学院,江苏南京210093 [2]中国民生银行南京分行,江苏南京210093

出　　处：《审计与经济研究》2015年第6期11-18,共8页Journal of Audit & Economics

摘　　要：国家审计是国家治理的重要组成部分,在全面深化改革的进程中发挥重要作用。理论分析表明,国家审计效果能够有效制约、规范政府行为,并且促进市场经济发展;而政府行为又是我国经济体制改革和市场经济发展的最重要因素,决定了市场能否在资源配置中起决定作用。通过对省级审计机关数据的实证分析发现,国家审计效果能够对地方市场化进程的发展起到显著的促进作用,而政府行为在其中起到了显著的中介效应作用。National auditing is an important part of national governance and plays a key role in the process of deepening reform. A theoretical analysis shows that the effect of national auditing can effectively restrict and regulate government behavior,and promote the development of market economy. Government behavior is the most important factor of economic reform and market economy and has a decisive role in the effect of market on resources allocation. Through the empirical data analysis from provincial audit institutions,the national audit promotes the process of local evolvement of marketization,in which government behavior plays a mediation effect.

关 键 词：国家审计效果 政府行为 中国市场化进程 中介效应 国家治理 政府审计 审计机关 经济体制改革 

分 类 号：F239.44[经济管理—会计学] D630[经济管理—国民经济]