政府审计公告质量、影响因素与经济后果研究

Research of Causes and Consequences of Government Audit Reporting Quality

政府审计公告有利于促进政府工作透明化,减少政府和公众的信息不对称,其质量高低直接关系到公众监督管理国家事务的权利,影响着政府自身的工作效果。通过对各审计厅官方网站发布的审计公告的内容和数量进行统计分析,得到我国各地区审计公告的整体情况,并根据建立的质量评分体系对每一份审计公告做出评分,发现我国政府审计公告的质量普遍不高。通过寻找一些可能的影响因素,发现工业化程度、市场化程度、教育程度和财政支出与财政收入之比与审计结果公告质量呈负相关。关于审计公告质量的经济后果的研究发现,政府审计公告质量未对财政透明度和财政风险产生影响。

Audit results announcement system can help to promote government transparency, reduce asymmetric information be- tween government and the public, and transmit information to the public. We discuss the content and quantity of audit reporting from the official website and do statistical analysis in order to know about regional audit announcement roughly. We also establish a quality assessment system to score audit reporting. Then we find some possible factors which may affect the quality of audit reporting. The evi- dence suggests that the higher the degree of industrialization, marketization, education, the ratio of financial expenditure and financial revenue, the lower the quality of audit reporting. Finally, we discuss the relationship between the quality of audit reporting and eco- nomic effect. The evidence suggests that quality of government audit reporting does not have economic effect.