摘要
文章基于2010—2017年省级面板数据,通过构建协同治理复合系统协同度模型,测算与评价国家审计与有为政府建设协同治理成效。数据显示:国家审计子系统有序度明显低于有为政府有序度。从整体协同度水平来看,2010—2017年复合系统的协同度呈现缓慢提高趋势,但复合系统的协同度还未达到高度协同水平,协同效度整体偏低。进一步,地区异质性测度发现,东部经济发达地区的协同效度明显高于西部地区。文章拓展了国家治理研究文献,并提出新发展格局下助推我国国家审计与有为政府建设协同治理效能提升的政策建议。
Based on the provincial panel data from 2010 to 2017,the synergistic effect of the national audit and the promising government is measured and evaluated with the model of the synergy degree of composite system constructed.The data obtained shows that the order degree of the national audit subsystem is obviously lower than that of the promising government.However,from the overall synergy level,the synergy degree of composite system has not reached a high level of synergy with a slow improving trend,and the synergy degree between the two systems is generally lower.On the other hand,the measurement of the regional heterogeneity shows that the synergy degree of the collaborative governance composite system in the economically developed eastern region is obviously higher than that of in the western region.The contribution of the paper is to expand the literature in national governance research and to propose some policy suggestions to help improve the effectiveness of the synergistic governance between the national audit and the promising government in China under the new development pattern.
作者
罗春华
韦典龙
陆金晶
LUO Chunhua;WEI Dianlong;LU Jinjing(School of Accounting,Hangzhou Dianzi University,Hangzhou Zhejiang 310018,China;School of Urban Economics and Public Administration,Capital University of Economics and Business,Beijing 100070,China)
基金
国家社会科学基金项目(21BJL030)。
关键词
国家审计
有为政府
协同度测量模型
national audit
promising government
synergistic degree measurement model