审计机关地位、审计妥协与审计处理执行效率

Position of Auditing Office,Auditing Compromise and Efficiency of Auditing Decisions

政府审计机关分为审计署机关、特派员办事处、派驻审计局和地方审计机关。本文根据各类审计机关的审计处理执行数据统计分析发现,派驻局审计处理执行效率最高,地方审计机关审计处理执行效率次之,特派员办事处审计处理执行效率第三,审计署机关审计处理执行效率最低。这个结果出现了审计机关地位和审计处理执行效率的悖论。解释这个悖论的原因是审计妥协,而审计妥协背后的制度性背景是行政模式加双重领导型审计体制。

Auditing office consists of head office, resident office, accredited office, and local office. According to analysis of the data of these auditing offices, we find that ranking by efficiency of auditing decisions, accredited office is first, local office is second, resident office is third, and head office is last. There is a paradox that position of auditing office is reverse with efficiency of auditing decisions. The reason of the paradox mainly is auditing compromised in resident office and accredited office.