问责需求、审计功能与国家审计效率

Accountability Demand, Audit Function and National Audit Efficiency

审计全覆盖这一新时代国家审计发展的政策导向对国家审计质量提出了新要求,基于审计署特派办的面板数据,运用数据包络分析法测算国家审计效率,构建TOBIT多元回归模型,实证检验问责需求、审计功能对于国家审计效率的影响程度。研究发现:国家审计效率尚未达到最佳规模,存在一定的审计资源浪费;审计抵御功能、审计独立性、公众审计需求与国家审计效率显著正相关,审计预防功能与纯技术效率的关系不显著,与国家审计规模效率显著正相关;政府审计需求、审计揭示功能与国家审计效率的关系普遍不显著。为此,提出完善问责制度、破解“屡审屡犯”问题、强化审计揭示与预防功能、实现国家审计监督全覆盖的对策建议。

The policy orientation of the development of national audit in the new era of full audit coverage puts forward new requirements for the quality of national audit.Based on the panel data of Resident Audit Offices,this paper uses the DEA method to calculate the efficiency of the national audit,and constructs the TOBIT multiple regression model to empirically test the impact of government accountability and audit function on the efficiency of the national audit.The result shows that:national audit efficiency has not yet reached the best scale,there is a certain audit waste of resources.The audit resist function,independence of the audit and public audit demand are significantly positive to the efficiency of the government audit.There is a significant positive correlation between audit prevention function and national audit efficiency,but no significant relationship with pure technical efficiency.The government audit demand and audit reveal function have no significant effects on the efficiency of the national audit.Finally,this paper suggests improving the accountability system to solve the problem of"Repeated Trials and Repeated Offences",enhancing the audit defense and prevention function to achieve the full coverage of government audit supervision.