大气污染防治审计结果运用影响因素研究——来自我国市级行政区的经验证据

Study on the Influencing Factors of air Pollution Prevention and Control Audit Results——Empirical Evidence from Municipal Administrative Regions of China

以2008年—2016年我国市级审计机关数据为样本,基于超效率DEA模型和Tobit模型进行面板数据检验,分别从正反馈层面和负反馈层面研究了内外生因素对大气污染防治审计结果运用的影响。结果表明:季节因素和政府自我干预因素与大气污染防治审计结果运用情况指标显著负相关;法律权威因素、审计机关绩效考核重视度因素及综合效应因素与之显著正相关;审计人员接受执业培训水平因素与之显著正相关;审计项目规定时间长度与之显著负相关。以上结果群能够构成大气污染防治审计结果运用交互影响回流模型。该研究结论对调整大气污染防治审计结果运用工作着力点以及提升大气污染防治审计结果运用工作成效具有重要的启示作用。

Taking the data of municipal audit institutions in China from 2008 to 2016 as samples, panel data were tested based on the super-efficiency DEA model and Tobit model, and the influence of endogenous and exogenous factors on the application of air pollution prevention and control audit results was studied from the positive feedback level and the negative feedback level respectively. The results showed that there was a significant negative correlation between seasonal factors and government self-intervention factors and the utilization index of air pollution prevention and control audit results. There were significant positive correlation between the factors of legal authority, audit institution performance evaluation and comprehensive effect. There is a significant positive correlation between the factors of auditors' professional training level and their deviation. There is a significant negative correlation between the length of time specified in the audit project and the deviation. The above result groups can constitute the air pollution prevention and control audit results using the interactive influence reflux model. The conclusion of this study has important implications for adjusting the application of air pollution prevention and control audit results and improving the application of air pollution prevention and control audit results.