中国省级政府审计结果公告意愿影响因素实证研究

An Empirical Research on Influences on the Willingness of Provincial Government to Public Audit Results in Chinese

2014年国务院的政府工作报告要求各级政府"要加大审计结果公告力度",这是政府工作报告第一次提到审计结果公告问题。然而,我国地方审计机关的审计结果公告力度明显偏低。因此,研究地方政府审计结果公告意愿影响因素,揭示地方政府审计结果公告的决策逻辑,解释地方政府公告力度偏低的原因,推动地方审计结果公告发展就具有十分重要的理论和实践意义。为此,这里以审计环境决定论为基础,运用logist模型对其进行了实证分析。研究结果表明,审计环境和公告需求对政府的审计结果公开意愿具有显著的影响;权力腐败和社会稳定会提高政府审计结果公开意愿;公告需求、法治水平和对外经济开放会降低政府的审计结果公开意愿。研究发现,省级政府审计结果公告供给意愿具有"逆需求"和"逆法治"两个有悖于直觉的特征。

In 2014 the report on the work of the state council requirements that governments at all levels make audit results more available. It is the first time that the government work report mention audit results announcement. So far, however, the availability of the audit results announcement of local audit institutions is poor. Under this back- ground, the study is of great importance theoretically and practically to reveal the decision logic of the local govern- ment, explain cause of the low availability and promote the development of audit results announcement of local gov- ernment. To analyze this problem, a logist model is employed based on audit environment determinism. The study finds that the audit environment and the public＇ s demand of government audit results information have significant effect on the willingness. The corruption and social stability will decrease the willingness while the public＇ s demand and the level of ruling by law and the degree of economic openness will decrease it. The features of the willingness of the provincial government to public audit results is ＂contra-demand＂ and ＂contra-rnle-of-law＂ which is singular and counterintuitive.