国家审计能发挥反腐败作用吗?

Is Government Audit Effective in Fighting Corruption?

本文以2002—2011年我国31个省(自治区、直辖市)的数据为样本,实证研究发现:国家审计人员投入或被审计单位数增加1%,下一年各省贪污贿赂立案数分别下降1959%和422%,该结论说明国家审计投入越大,腐败治理越有效果。国家审计违规金额纠正率或审计报告信息被批示采用率提高1%,则下一年各省贪污贿赂立案数分别下降244%和166%,该结论说明国家审计问责力度越强,腐败治理越有效果。法律制度环境的完善有助于增强国家审计投入和审计问责与腐败治理之间的关系。本文的发现为我国监管部门完善腐败治理提供了有益的思路,也为我国加大国家审计投入,增强国家审计问责力度,实现国家审计全覆盖提供了有力的证据支持。

This article analyzes the dataset from China＇ s 31 provinces （including autonomous regions and municipali- ties） from 2002 to 2011, and comes to the following findings. First, for every 1% increase in the number of govern- ment auditors or auditees, the fraud and bribery cases pursued by the jurisdiction at provincial level reduces by 19. 59% and 4. 22% respectively in the next year. This indicates that the more the efforts made in government audit, the more effective it is. Second, for every 1% increase in the rectification rate of audit report or adoption rate of audit recommendations, the fraud and bribery cases sent to the provincial jurisdictions drops by 2. 44% and 1.66% respec- tively. This indicates that the more accountability national audit promotes, the more effective the corruption preven- tion is. At last, the improvement of the legal system can help strengthen the relationship between government audit inputs and corruption prevention. The paper provides some ideas to the improvement of the corruption prevention measures by national supervisory agencies. It also renders evidential support for increasing government audit inputs, promoting accountability through government audit, and realizing full coverage of government audit.