经济增长压力与政府审计质量——来自经济增长目标的证据

The Pressure on Economic Growth and the Quality of Government Audit——Evidence from economic growth targets

提高审计质量、防范审计风险,充分发挥审计在推进国家治理体系和治理能力现代化中的职能作用,是适应新发展阶段,推动经济平稳健康发展的重要保障。本文基于我国2003-2019年面板数据,考察经济增长压力对政府审计质量的影响。研究显示:经济增长压力同政府审计质量呈现出显著的负相关关系,经济增长压力的增大显著抑制了政府审计质量的提升,且政府审计质量越高,经济增长压力对其抑制效果越显著。进一步的机制研究结果表明,经济增长压力会通过刺激地区扩张性投资和加大政府财政压力对政府审计质量产生抑制作用,市场化水平能够调节经济增长压力同政府审计质量之间的关系。空间异质性结果表明,经济增长压力对中西部地区政府审计质量的抑制效果更为明显,而对东部地区政府审计质量的影响不显著。

Improving audit quality,preventing audit risks and giving full play to the function of audit in promoting the modernization of national governance system and governance capacity is an important guarantee to adapt to the new development stage and promote steady and healthy economic development.Based on the panel data from 2003 to 2019,this paper empirically analyzes the impact of economic growth pressure on government audit quality by using two-way fixed effect model,intermediary effect model,regulatory effect model,quantile regression model,etc.The research shows that there is a significant negative correlation between the pressure on economic growth and the quality of government audit--the increase of the pressure on economic growth significantly suppresses the improvement of the quality of government audit,and the higher the quality of government audit,the more significant the restraining effect of the pressure on economic growth on it.The results of further mechanism research show that the pressure on economic growth will restrain the quality of government audit by stimulating regional expansionary investment and increasing government financial pressure.The level of marketization can adjust the relationship between the pressure on economic growth and the quality of government audit.The results of spatial heterogeneity show that the pressure on economic growth has a more obvious inhibitory effect on the government audit quality in China’s central and western regions,but no significant effect on the government audit quality in the eastern region.