我国省级审计机关审计质量的实证分析(2002-2006)

The Empirical Study on Provincial Government Audit Quality (2002-2006)

审计质量是关系到审计机关威信和审计事业发展的重要因素,分析政府审计的审计质量,必须在明确审计监督发挥抵御、揭露、预防三种作用方式的基础上,考虑效力与效果的相互影响与综合作用。本文以我国31个省级审计机关作为分析对象,采取多元回归分析方法,对我国省级审计机关的审计质量情况进行分析与讨论,提出了进一步提升政府审计质量的有关建议。

Audit quality is the important factor concerned with government audit authority and audit profession development,analyzing audit quality of government audit,should define three function modes which include defending,reminding and indicating for audit supervising,and consider force and effect inter-influence and integrated action.In this paper,31 provincial government audit bureau are brought into study,by means of multiple regression analysis,the provincial government audit quality in our country are analyzed and discussed,and further countermeasure and suggestion for improving audit quality are put forward.