审计结果公开对政府绩效影响的研究——基于跨国数据的经验证据

Research on the Impact of Audit Result Disclosure on Government Performance:Empirical Evidences Based on Multinational Data

通过选取2008年、2010年、2012年和2015年99个国家的数据,研究了审计结果公开对政府绩效的提升作用及实现路径。研究发现:审计结果公开的及时性、全面性、清晰性和整改回应性质量特征可以有效提升政府绩效。进一步研究发现:不论是在何种审计体制的国家,审计结果公开质量都能有效提升政府绩效;而在权力距离大、男性主义强文化的国家,审计结果公开对政府绩效的提升作用更显著;在实现路径上,审计结果公开质量可以通过提高立法监督能力和公众参与程度来有效提升政府绩效。

Through the selection of data of 99 countries in the years of 2008, 2010, 2012 and2015, this paper studies the promotion effect and its realization path of audit results disclosure on government performance. The findings show that such quality characteristics of audit results publicity as timeliness, comprehensiveness, clarity and rectification response can effectively improve government performance. The results of further research show that the quality of audit results publicity can effectively improve government performance in any country with any kind of audit system, that in countries with a culture of large power distance and stronger masculinity, the positive effect of audit results publicity on government performance is even more significant, and that in terms of the realization path, the quality of audit results publicity can effectively improve government performance through improving the legislative supervision ability and the degree of public participation.