基于审计整改的国家审计效果实证研究

An empirical study of national audit’s performance based on the audit rectification

近年来,各地审计机关对审计监督开展了有益的探索,对审计发现的问题进行了处理和整改,然而审计工作中仍旧存在整改不彻底的情况。因此,基于审计整改的国家审计实施效果的研究正当其时。文章以提升审计整改效果为基本目标,探索性地将实证研究方法应用到审计整改领域,利用统计学工具进行研究设计和分析,最终获得影响审计整改的相关因素与审计整改效果之间的内在逻辑,梳理当下国家审计整改存在的限制,进一步论述实施审计整改的必要性,并有针对性地提出审计整改的实施方法与建议。

At present,local audit institutions have made useful explorations in audit supervision,and rectified problems found in audit,however,there may still be incomplete rectification in audit works at the national level.Therefore,it is timely to explore the effect of the audit rectification towards the national audit’s performance.An empirical research method was applied to the field of audit rectification based on an exploratory approach.Ultimately,the internal logic between the factors affecting audit rectification and the effect of audit rectification was uncovered.Limitations in the current national audit rectification were sorted out to further discuss the necessity of implementing audit rectification,and research implications and suggestions were articulated for future practice.