我国国家审计发挥腐败治理功能效果的实证研究——基于省级行政区的数据检验

The empirical study on effectiveness of governmental audit in corruption governance in China: based on provincial administrative district data

以我国省级行政区为研究地域范畴,以省级国家审计机关的舞弊侦查努力程度、纠正努力程度作为国家审计发挥腐败治理功能的替代变量,以省级检察机关建档的腐败案件数量为该省腐败状况的替代变量,构建联立方程模型实证检验国家审计参与腐败治理的效果。研究结果表明审计机关第t-1年查出的违规金额与该省第t年省级检察机关立案的腐败案件数量之间显著正相关,国家审计机关付出的侦查努力程度越高,为反腐败提供了越多的立案线索;审计机关第t年对查出的违规行为的纠正努力与第t+2年的省级检查机关立案的腐败案件数量之间显著负相关,国家审计机关对查出的违规行为整改纠正力度越大,越能减少腐败案件的发生,实证检验发现国家审计机关的腐败治理功能效果的发挥具有滞后的特点,这与整个腐败案件的侦查、立案、查处具有较长的时段性相吻合。

Based on China＇s provincial administrative district data, this article uses detect effort and rectification effort of governmental auditing organs as substitution variables of governmental auditing for curbing corruption, adopts cases of corruption filed by the provincial inspection authority in each province as substitution variables of corruption control, and constructs multi- ple regression model to test empirically the effect of governmental auditing for curbing corruption. Our findings indicate that the number of irregularities detected in government auditing is positively related to the corruption level in that province, which means the severer the corruption is in a province, the more irregularities in government accounts are found by the local audit in- stitutions. Also, post-audit rectification effort is negatively related to the corruption level in that province, indicating that greater rectification effort is associated with less corruption. Meanwhile, the corruption control of governmental auditing is lagging be- hind, which is identical with the long period of corruption case detecting, accreditation and investigating.