国家审计可以有效提升国家治理能力吗

Can State Audit Improve National Governance Effectively?

公权力监督、透明政府与国家治理现代化是当下社会关注的热点问题,也是国家审计界密切关注的研究议题。使用2006年至2014年中国31个省、自治区和直辖市数据,以公权力监督作为切入点,实证检验了国家审计对国家治理能力的提升作用。研究发现,公权力监督在国家审计服务国家治理中发挥着路径效应,国家审计通过公权力监督,可有效揭示公权力使用过程中的违规违法行为。同时,审计机关的处理处罚意见可为决策部门提供相关、可靠的审计信息,改善国家治理体系中的制度缺陷和管理漏洞,进而有效提升国家治理能力;此外,公权力监督的路径效应具有地域差异,相比于中、西部地区,国家审计对国家治理能力的提升作用在东部地区更显著。进一步研究发现,制度环境能够保障国家审计工作的实施,有助于国家审计进一步提升国家治理能力。

Public power supervision, transparent government and national governance modernization is not only the hot topic of the current social concern, but also the closely attended research subject among the national audit academics. Taking the public power supervision as the starting point, this paper makes use of the data of China＇s 31 provinces, autonomous regions and municipalities from2006 to 2014 to conduct an empirical test of the effect of the state audit on the improvement of national governance ability. The findings show that public power supervision can exert a path effect on the state audit service for the national governance. Through the public power supervision, the state audit can effectively reveal the irregular and illegal acts in the process of the use of public power.Meanwhile, the handling and penalties made by auditing agencies can provide the decision-making sections with relevant and reliable audit information, so as to improve the institutional deficiencies and fill the management loopholes in the national governance system, thereby effectively enhancing the national governance ability. In addition, the path effect of the public power supervision has regional differences; compared with the central and western regions, the state audit in the eastern region has a stronger effect on the improvement of national governance ability. Further study shows that the institutional environment can ensure the implementation of the work of the state audit, which can help the state audit further enhance the national governance capacity.