政府审计质量综合评价研究——基于考虑跨期变动趋势的改进熵权法

Research on Comprehensive Evaluation of Government Audit Quality:An Improved Entropy Weight Method Based on Consideration of Intertemporal Trends

提升政府审计质量水平是推进国家治理体系和治理能力现代化的重要手段,而政府审计质量的本质在于审计功能的实现。基于政府审计三大功能,构建审计质量综合评价体系,利用地方政府数据,运用考虑数据跨期变动趋势的改进熵权法求解各指标权重,实证分析了我国地方政府审计质量水平,不仅增加了政府审计质量实证研究方法,也为政府审计质量评价体系的构建提供了新的思路。

Improving the quality of government audit is an important means to promote the modernization of national governance system and governance capacity.The essence of government audit quality lies in the realization of audit function.Based on the three functions of government audit,a comprehensive evaluation system of audit quality is constructed,and the local government data is used to solve the weights of each index by using the improved entropy weight method considering the data's intertemporal variation trend.This paper empirically analyzes the audit quality level of Chinese local government,which not only increases the empirical research method of government audit quality,but also provides a new idea for the construction of government audit quality evaluation system.