政府审计效能对审计工作成果的影响研究——来自中国省级审计机关的经验证据

Research on the Influence of Government Audit Efficiency on Audit Outcomes: Empirical Evidence from Provincial Audit Institutions in China

以省级审计机关的数据为样本,实证分析了政府审计效能对审计工作成果的影响。研究发现,在政府审计效能的三个衡量指标中,虽然审计移送案件处理率对审计工作成果没有显著影响,但是上一年度的审计处理处罚金额落实率、审计工作报告采用率均与未来年度的审计工作成果显著正相关,并且后者对审计成果的影响更大。因此要对审计结果的开发予以重视,利用其提高政府审计效能,进而完善审计工作成果,促进审计机关公信力的提升。

Based on data of provincial audit institutions in China, this paper empirically studies the influence of government audit efficiency on the outcomes of audit work. The results show that though the case processing rate has no significant impact on the outcomes of audit work, the relationship between pen- alty handling rate, report use rate of last year and outcomes of audit work is positive and the latter is more significant. Therefore, more importance should be attached to the use of audit results, in order to improve the government audit efficiency, then the credibility of the audit institutions is promoted.