国家审计机关地位与审计功能的实现——基于《中国审计年鉴》的分析

Position of the State Auditing Office and Realization of Audit Function:Based on the Analysis of China Audit Yearbook

国家审计机关地位反映了审计权威程度,进而可能影响国家审计功能的实现程度。文章以《中国审计年鉴》数据为基础,运用单因素方差分析和最小显著差法实证检验国家审计机关地位对于审计功能实现的影响情况。研究结果表明,国家审计机关地位与审计揭示和预防功能的实现存在显著相关性,不影响审计抵御和治理功能。提高审计机构权威性是促进审计功能有效发挥、服务国家治理的重要途径。

The position of state auditing reflects the authoritative level of audit, which may affects the reali- zation of audit function. Based on the auditing data from China Audit Yearbook, the author empirically studied the correlation between position of the state auditing and the realization of audit function with the method of One--way ANOVA and Least--Significant Difference. The result shows that there is a signifi- cant correlation between the position of state auditing and some parts of the realization of audit function such as reveal and resist functions. However, it didn＇t indicate any relationship with the prevent and govern functions. Improving the authoritative level of auditing will enhance the realization of audit function and serve the governmental management in a better way.