政府审计、服务型地方政府与民众满意度——基于地方政府的经验证据

Government Audit,Service-oriented Local Government and People’s Satisfaction with Local Government--Empirical evidence from local governments

党的十八大以来,党中央更加强调责任政府和服务政府,如何构建民众满意的服务型地方政府成为当前面临的重大课题。本文探究政府审计监督对政府绩效评价的影响和作用机理。研究发现,政府审计显著提高了民众对政府工作的满意程度。究其机制,政府审计有利于打造服务型地方政府,即提高地方政府的服务意识。考虑信息传播的异质性影响,发现其正向调节作用主要取决于信息传播的准确性。区域异质性分析和年龄异质性分析表明政府审计对民众满意度的提升在东部地区、青年群体和中年群体中更为显著。上述研究结果为通过审计制度改革提高政府绩效评价,进而构建服务型政府提供了新的启发。

Since the 18th National Congress of the Communist Party of China(CPC),the CPC Central Committee has put more emphasis on building responsible and service-oriented government.How to build a service-oriented government that the people are satisfied with is a major question facing local governments.We investigate the influence and mechanism of government audit on government performance evaluation.The result shows that government audit significantly improves people’s satisfaction with governments.The main mechanism is that government audit is conducive to building a service-oriented local government,that is,improving the service consciousness of local governments that are“downwardly responsible”.Taking into consideration the heterogeneity of information transmission,it is found that the impact of government audit on people’s satisfaction with government is mainly in villages where information dissemination is more accurate.Regional heterogeneity analysis and age heterogeneity analysis show that the improvement of government audit on people’s satisfaction is more significant in eastern China,and the youth middle-aged groups.The conclusion of this paper provides a new inspiration for using the reform on audit system to improve government performance evaluation,so as to build a service-oriented government.