基于非期望产出和信息熵的国家审计对象遴选方法研究

Research Selection the Object of Government Audit Based on Undesirable Output and Information Entropy

审计对象的遴选决定着如何合理分配审计资源,在审计对象遴选过程中综合考虑经济主体在经济活动中的负面效益以及经济主体面临的风险。为了解决有限的国家审计资源与日益扩大的审计业务之间的矛盾,提高国家审计资源的利用效率,本文整合SBM-Undesirable模型和信息熵的原理建立了国家审计对象遴选方法,该方法考虑了期望产出、非期望产出,同时通过经济系统结构的复杂性以及经济主体的规模反映经济主体的风险,不仅能更全面地度量经济主体,而且具有较强的可操作性。实证结果表明该方法有助于识别审计对象的效率和风险、增强审计对象遴选过程的科学性、提高遴选工作的效率,从而更好地发挥国家审计的监督作用。

Selection the object of government audit determines the allocation of audit resources. During the selec- tion, it will better conform to the immune theory of government audit to synthetically consider the negative benefits and the risks that the economic entities are confronted with. In order to solve the conflicts between the stretched government audit resources and the expanding audit tasks, and also to improve the efficiency of the government au- dit resource, this article proposes a method to select government audit objects based on SBM-Undesirable model and information entropy, considering the desirable and undesirable outcomes and also the risks of the economic entities reflected both by the complexity of the economic system structure and the scale of the economic entities. Such selec- tion process not only can evaluate the economic entities more comprehensively, but also has better operability. The result of the study case indicated that this proposed method can help identify the efficiency and the risks of the audit object, enhance the scientifiealness and efficiency of the selection process, and thus promote the supervisor function of the government audit.