国家审计治理指数:理论模型、数学模型及其运用

National Audit Governance Index:Theoretical Model,Mathematical Model and Its Application

国家审计治理有两个逻辑过程,一是生产审计结果,二是运用审计结果。审计结果生产表明审计直接目标的实现程度,审计结果运用体现审计终极目标的实现程度。国家审计结果生产指数刻画国家审计直接目标实现程度,国家审计结果运用指数从审计结果运用程度的角度来量化国家审计结果运用效果,体现了国家审计终极目标实现程度,国家审计治理综合指数将上述两个指数综合起来,刻画国家审计治理全过程的状况。采用各省份政府审计机关2008~2017年的数据,以2008年为基准年,采用功效系数法,以该年度各省份的最优值为满意值,最差值为不允许值,定基进行无量纲化处理,采用CRITIC法确定权重各指标权重,2008~2017年地方审计机关的审计治理指数表明,这个期间国家审计治理指数呈现稳中向好的基本态势。从查出突出问题整改情况向人大报告机制变化、区域文化价值和区域信息化水平这三个角度,检验这些因素对国家审计治理的影响,表明这些指数具有一定的合理性。

There are two logical processes in national audit governance:one is to produce audit results,and the other is to use audit results.The production of audit results indicates the degree of achievement of the direct audit objectives,and the application of audit results reflects the degree of achievement of the ultimate audit objectives.The national audit results production index characterizes the extent to which the direct goals of national audits are achieved,and the national audit results application index quantifies the application effects of national audit results from the perspective of the degree of use of audit results,reflecting the extent to which the ultimate goal of national auditing is achieved.The comprehensive national audit governance index combines the above two indexes,describing the whole process of national audit governance.Selecting the data from the audit institutions of various provincial administration from 2008 to 2017,this paper uses the efficiency coefficient method and fixed basis method for dimensionless processing,taking 2008 as the base year and regarding the optimal value of overall data on this year as a satisfactory value,the worst value and an impermissible value.This paper employs the CRITIC method to determine the weight of each indicator.The results show that the national audit governance index of local audit institutions from 2008 to 2017 had a basic trend of steady improvement.From the three perspectives of the report mechanism to the National People􀆳s Congress on rectification of outstanding problems,regional cultural value and regional informatization level,a brief test of the impact of these factors on national audit governance shows that these indexes are reasonable.