政府审计对地方政府债务风险的影响研究

Study of the Influence of Government Auditon Local Government Debt Risk

政府审计作为国家治理体系的重要组成部分,充分发挥审计监督作用。基于我国2013—2017年31个省级政府债务和审计功能的相关数据,利用Stata实证研究了政府审计对地方政府债务风险的重要性。研究表明,国家审计通过审计揭示功能、审计处理处罚功能之间的协同效应对降低地方政府债务风险产生积极作用,政府审计功能发挥越好,地方政府的债务风险就越低。进一步研究发现,金融发展水平强化了政府审计降低地方政府债务风险的作用。研究在证实了政府审计对地方政府债务治理作用的同时,验证了地方金融发展水平的调节作用,拓展了政府审计治理功能的相关研究。

Government audit,as an important part of the national governance system,gives full play to the role of audit supervision.Based on the data of debt and audit function of 31 provincial governments in China from 2013 to 2017,this paper empirically studies the impact of government audit on local government debt risk using Stata.The research shows that The synergistic effect between the function of audit disclosure and the function of audit treatment and punishment plays a positive role in reducing the risk of local government debt.The better the government audit function plays,the lower the risk of local government debt will be.Further research shows that the level of financial development strengthens the role of government audit in reducing the risk of local government debt.This research not only confirms the role of government audit in the governance of local government debt,but also confirms the regulatory role of local financial development level,and expands the relevant research on the governance function of government audit.