地方审计机关负责人任免征求上级意见提高审计质量了吗?——来自我国地市级审计机关负责人任免的证据

Can It Improve the Audit Quality by Soliciting Opinions from Higher-level Audit Institutions on Appointment and Removal of Local Audit Institutions' Heads?——Evidence from China's municipal audit institutions

以2006年《中华人民共和国审计法》和2010年《中华人民共和国审计法实施条例》对地方审计机构负责人任免制度的两次修订为背景,选取2003至2012年我国地市级审计机关的平衡面板数据为样本,从审计独立性角度出发,实证研究这一制度的变化对审计质量的影响。研究发现,地方审计机关负责人任免征求上级意见,可以显著提高审计质量。研究结论对于理解和贯彻《关于完善审计制度若干重大问题的框架意见》,正确把握以加强地方审计机关独立性为导向的审计领导体制改革方向有启示意义。

Against the background of the amendment of the system of appointment and removal of local audit institu- tions＇ heads in the Audit Law of the Peoples Republic of China in 2006 and the Implementation Rules of the Audit Law of the People＇s Republic of China in 2010, from the perspective of audit independence, we select the balanced panel data of local audit institutions in China from 2003 to 2012 as a sample, to study the influence what the change of this system has exerted on the audit quality with empirical method. The result shows that soliciting higher-level audit institutions＇ opinion on the appointment and removal of local institutions＇ heads can improve audit quality significantly. This conclusion will have great significance ions on Major Issues Concerning Improving Audit System and the State Council. Besides, it can help us accurately ership mechanism. in understanding and implementing the Framework Opin- issued by the General Offices of CPC Central Committee hold the reform direction of local audit institutions＇ lead-ership mechanism.