摘要
政府债务审计通过信息收集、评估、分析与报告等方式建立较为全面的预警机制,已成为我国政府降低地方政府债务风险重要治理手段。本文基于我国2008~2016年30个省级政府债务数据,考察了政府债务审计对地方政府债务风险的影响,研究发现:全国债务审计后,显性地方政府政府债务风险显著地下降,但地方政府通过城投债等隐性融资举债,地方政府隐性债务风险反而显著升高。进一步研究发现,当政府审计强度越大、官员晋升激励越弱、地区腐败程度越低时,政府债务审计对显性地方政府债务治理功能越好,但对隐性地方债务没有起到作用。本文实证验证了政府审计对地方政府债务的治理效用,拓展了地方政府债务监管机制研究,也为加强政府审计监管力度提供经验证据。
Through collection, evaluation, analysis and report of information, debt audit, a comprehensive earlywarning mechanism, has become an important governance means to reduce local governments? debt risk. Based on 30 provincial governments' debt data from 2008 to 2016, this paper examines the possible impact of the debt audit on the local governments' debt risk. Study shows that after nation -wide debt audits, local governments' explicit debt risk is reduced significantly, but the risk of hidden debt throught the local government financing vehicle has increased significantly. Further research finds that if government audit strength is higher, if the competition for promotion between government officials is intenser, if the level of corruption is lower, the function of debt audit on explicit local debt governance is better, but it has no effect on implicit local debt. This paper empirically verifies the governance effect of government audit on local government debt, expands the study of local government debt supervision mechanism, and provides empirical evidence for strengthening government audit supervision.
出处
《审计研究》
CSSCI
北大核心
2019年第4期29-38,47,共11页
Auditing Research
基金
国家自然科学基金面上项目“国家治理情境下政府综合财务报告体系构建”(项目批准号:71473211)
国家自然科学基金面上项目“审计与腐败治理:理论、路径与效果”(项目批准号:71702052)
2018年度教育部哲学社会科学研究后期资助项目“地方政府债券发行中的政府会计功能优化研究”(项目批准号:18JHQ057)
广州市哲学社会科学发展“十三五”规划2018年度课题“政府审计监督与地方债务风险治理研究”(项目批准号:2018GZYB113)的资助
