国家审计质量的影响因素研究——基于结构方程和DEA-Tobit模型的分析

Research on the Factors Affecting the Quality of China's State Audit:Viewpoint of Structural Equation and DEA-Tobit Model

对于国家审计而言,高审计质量是推动国家治理现代化,维护人民群众利益的根本保障。文章分别从内部和外部维度,考察了我国审计机关审计质量的影响因素。首先,构建了包括16个测度项的二阶三因子国家审计质量概念模型,利用结构方程分析执业条件对国家审计质量的影响。其次,利用DEA-Tobit模型评价各地方审计机关的相对绩效,根据决策单元的效率值,探讨影响国家审计质量的宏观环境因素。最后,提出加强国家审计质量的若干政策建议。文章的研究结论为国家审计管理和审计质量控制提供了决策参考。

High state audit quality is an important system guarantee for promoting the modernization of national governance and maintaining the fundamental benefits of the people. From the internal and external dimensions, this paper examines the impact factors on audit quality of audit agencies in China. Firstly, a two - order three - factor state audit quality conceptual model including 16 measuring items are built, structural equation method is adopted to comprehensively surveys the influences of certified condition factors on the quality of state audit. Secondly, DEA - Tobit model is used to evaluate the relative performance rating of local audit agencies, and according to the efficiency of decision making units value, macro environmental factors on the quality of state audit are discussed. Finally, several policy suggestions are brought out to iraprove state audit quality. The research conclusion of this paper provides a decision - making reference for state audit management and audit quality control.