我国国家审计质量影响因素研究——基于2002—2007年省际面板数据的分析

The Influencing Factors of State Audit Quality:An Analysis Based on Inter-provincial Panel Data during 2002—2007

国家审计质量可以从揭示功能和抵御功能两个角度来解读。在充分考虑审计需求和审计供给影响因素的基础上,以2002—2007年30个省、市、自治区为研究样本,从国家审计质量链条的角度,构建了面板数据模型,研究了我国国家审计质量的影响因素,探讨了我国国家审计质量存在的问题,提出了提高我国国家审计质量的对策建议。

State audit quality can be interpreted from the function revelation and resistance.This paper gives a full consideration for the audit requirement and makes a study of a number of influencing factors to build a panel data model from the perspective of the state audit quality chain based on the 30 provinces sample during 2002—2007.The paper puts forward some suggestions to improve the state audit quality.