国家审计质量提升的路径研究——基于跨国样本的模糊集定性比较分析

Research on the Path of Improving the Quality of National Audit——Qualitative Comparative Analysis of Fuzzy Sets Based on Cross-country Samples

国家审计是内嵌于政治、文化的国家治理制度安排。本研究在文献回顾的基础上,探索了国家审计质量的内涵并建立了国家审计质量的衡量指标体系。本研究还构建了国家审计质量的多层次模型,并以98个国家为案例样本,运用模糊集定性比较(fsQCA)从组态分析视角检验了外部环境、审计组织效率及职业能力如何影响国家审计质量。研究发现,国家审计质量提升存在多元且不同的路径组合,而审计组织效率中的审计独立性与审计业务范围多样性是国家审计质量的重要前提条件,且需与外部审计环境及高素质人力资本协同组合来实现国家审计质量提升的目标。本研究为我国国家审计体制深化改革提供了理论支持与经验证据。

National audit is a governance system arrangement embedded in jurisdiction’s politics and culture.On the basis of literature review,the research explored the connotation of state audit quality and established a state audit quality measurement index system.The study also constructed a multi-level model of state audit quality,took 98 countries as case samples,and used Fuzzy-Set Qualitative Comparative Analysis(fsQCA)to examine how the external environment,organization efficiency and professional capacity affect state audit quality from the perspective of configuration.The study indicates that there are different and multiple path configuration for improving the quality of national audit,and the audit independence and the diversity of audit scope are important prerequisites for the quality of state audits,which they need to be combined with the external audit environment and high-quality human capital to improve the quality of national audits.The research provides theoretical support and empirical evidence for deepening reform of China’s national audit system.