机构异质性、监督距离与内部审计效率——基于湖南省教育系统审计数据的实证分析

Institutional Heterogeneity, Supervising Distance and Efficiency of Internal Audit: Based on an Empirical Analysis of Audit Data of Hunan Education Institutions

运用随机前沿引力模型和非效率模型实证分析发现,本科院校、地方教育局及高职院校的审计效率平均值依次递减,三类机构都存在着较大的审计效率提升空间。机构异质性和监督距离对教育机构的内部审计效率影响显著,且这种影响在三类机构中存在一定的差异性。本科院校应加强审计技术创新,重视专项审计;地方教育局应理顺管理体制,优化内部审计环境;高职院校应加强审计人员培训和健全审计制度。

The results of empirical analysis using stochastic frontier gravity model and non-efficiency model show that the average value of audit efficiency of undergraduate colleges, local education bureaus and higher vocational colleges decreases in turn, and there is a large space for improving audit efficiency in all three types of institutions. Institutional heterogeneity and supervision distance have a significant impact on the internal audit efficiency of educational institutions, and there are some differences among the three types of institutions. Undergraduate colleges should strengthen the innovation of audit technology and attach importance to special audit;local education bureau should rationalize the management system and optimize the internal audit environment;higher vocational colleges should strengthen the training of auditors and improve the audit system.