国家审计服务国家治理的路径——基于2003—2014年间30个省(自治区、直辖市)的实证检验

A Route of State Audit Serving National Governance: An Empirical Test Based on the Panel Data of 30 Provinces(Municipalities and Autonomous Regions) from 2003 to 2014

公共权力的合理使用和公共资源的有效配置是政府受托责任的基本内容,在国家治理领域则体现为预防和治理腐败、提高政府宏观政策的有效性及落实情况。利用2003—2014年间30个省(直辖市、自治区)的面板数据,实证检验了国家审计的腐败防治与决策支持效果。研究发现:现阶段国家审计确实能够防止权力滥用、促进资源的有效配置,从而服务于国家治理,但主要是借助其建设性而非威慑性功能。进一步研究显示,"免疫系统"理论在审计机关的贯彻落实,对提升审计建议的地位和作用具有显著的积极意义。国家审计应重视审计建议的数量和质量的改善,以进一步服务国家治理。

Reasonable use of public power and effective allocation of public resources are the basic contents of government accountability, while in the field of national governance it is reflected in two aspects： one is the prevention of corruption; the other is the improvement of the effectiveness and implementation of government macropolicies. By making use of the panel data of 30 provinces（municipalities and autonomous regions） from 2003 to 2014, this paper empirically tests the effectiveness of the corruption prevention and treatment and the decision support of state audit. The findings show that at the present stage the state audit can really prevent the abuse of public power and promote the effective allocation of resources, so as to serve the national governance, but it is its constructive function that helps rather than its deterrent function. Further study reveals that the implementation of the ＂ immune system＂ theory in audit institutions can play a significant role in promoting the status and functions of audit recommendations. The state audit should pay more attention to the improvement of the quantity and quality of the audit proposals, so as to further serve the national governance.