政府审计结果公开对媒体反腐报道的作用研究——基于认知心理学的理论分析和格兰杰方法的实证检验

Research on the Role of the Publicitv of Government Audit Results on Media Anti-corruption Coverage——Empirical test based on theoretical analysis of cognitive psychology and Granger method

党的十九大以来,依法依规公告审计结果已经成为完善审计结果运用机制的重要内容。加大审计结果公开力度已成为各界共识。审计法修订草案(征求意见稿)关于审计结果公开的规定正发生变化,审计结果公开实务得到了更大的发展。媒体反腐报道是社会反腐的组成部分,本文以认知心理学理论为基础,从受众角度研究了媒体对审计结果公开的行为反应以及审计结果公开对媒体反腐报道意愿的影响。理论分析表明,审计结果公开会通过提高媒体反腐效能感、降低媒体反腐风险感而提高媒体反腐报道意愿。实证结果表明,审计结果公开力度越大、媒体反腐报道意愿越高。本文揭示了审计结果公开对媒体反腐的作用,拓展了政府审计结果公开作用的研究领域、丰富了媒体反腐影响理论,为各级审计机关进一步强化审计结果公开提供了新的依据。

Since the 19th National Congress of the CPC, the announcement of audit results in accordance with the law has become an important part in the mechanism of better using audit Increasing the publicity of audit results has become a consensus. The provisions of the "Revised Draft Audit Law (Draft for Comment)*' on the disclosure of audit results are changing, and the practice of publicizing audit results has further developed. The anti corruption reporting by media is an integral part of civil society anti-corruption. Based on the theory of cognitive psychology, this paper studies media's behavioral response to audit results from the perspective of audience and the impact of the audit results on the willingness of the media to report anti-corruption. Theoretical analysis shows that the results of audit will increase the willingness of media to report anti-corruption by improving media’s effectiveness in anti-corruption and reducing the risks of anti-corruption by media. The empirical results show that the greater publicity of the audit results, the higher willingness of the media to report anti-corruption. This paper reveals the role of audit results in media’s anti-corruption, expands the research field of the role of publicizing government audit results, enriches the theory of the effects of media's anti-corruption, and provides a new basis for audit institutions at all levels to further improve audit results.