国家审计促进地方经济发展的作用研究——来自省级地方政府的经验证据

A Study on the Function of National Audit to Promote Local Economic Development——Based on data of provincial government

国家审计的本质目标是保障和促进公共受托经济责任的全面有效履行,经济发展责任是公共受托经济责任的主要内容之一。因此,保障和促进经济发展理应成为国家审计的重要目标。本文以公共受托经济责任理论为基础,运用1984—2010年的省级地方政府数据,实证考察国家审计促进地方经济发展的作用效果及作用路径等问题。研究发现:国家审计作用的发挥并不利于实现短期经济增长,但却能够显著促进地方经济的长期发展;审计结果公告制度实施以来,国家审计在促进地方经济的长期发展中发挥了更大的作用;国家审计对于地方经济的促进作用,主要是通过提升地方政府的治理效率来实现的。

The essence goal of national audit is to promote the effective performance of public accountability. The responsibility of economic development is one of the main contents of public accountability, therefore, promoting economic development should become an important goal of national audit. Using province-level data, this paper tests the effects and acting path of state audit to promote the development of local economy. We find that the role of state audit is not conducive to achieve short-term economic growth, but to promote the long-term development of the local economy. Since the ＇ auditing storm＇ , national audit has played a more important role in promoting the long-term development of the lo- cal economy. National audit promotes the development of local economy mainly in the way by improving the governance efficiency of local govermment. This paper will not only help people to learn more about Chinese style supervision mechanism＇ s role in economic development, but also help deepen the people＇s understanding of national audit＇s governance function.