摘要
文章以2015-2020年中国30个省级面板数据为样本构建模型,研究政府审计对系统性金融风险的影响。研究发现:政府审计降低了系统性金融风险,其审计处理处罚功能和增收减支功能对系统性金融风险具有抑制作用;政府审计通过抑制地方政府债务风险对系统性金融风险产生显著影响;地方政府治理能力在政府审计影响系统性金融风险的过程中发挥了正向调节作用;地区法制水平越高,政府审计对系统性金融风险的抑制作用越强。
Taking 30 province‑level panel data from 2015 to 2020 as samples,this paper constructs a model to study the impact of government auditing on systemic financial risks.The findings are as follows:Government auditing reduces systemic financial risks,and its functions of handling and punishing in auditing as well as increasing revenues and reducing expenditures have a restraining effect on systemic financial risks.Government auditing has a significant impact on systemic financial risks by restraining the debt risks of local governments.The governance ability of local governments plays a positive moderating role in the process of government auditing affecting systemic financial risks.The higher the regional legislation is,the stronger the restraining effect of government auditing on systemic financial risks will be.
作者
喻采平
何阳
黄岩渠
YuCaiping;HeYang;HuangYanqu(School of Economics and Management,Changsha University of Science and Technology,Changsha,Hunan 410114,China;School of Accounting,Pass College of Chongqing Technology and Business University,Chongqing 401520,China;School of Economics,Central South University of Forestry and Technology,Changsha,Hunan 410004,China)
出处
《长沙理工大学学报（社会科学版）》
2024年第6期66-76,共11页
Journal of Changsha University of Science and Technology：Social Science
基金
国家社会科学基金一般项目(21BJY155)
湖南省自然科学基金面上项目(2021JJ31165)
湖南省社会科学基金一般项目(20YBA010)
湖南省社会科学基金一般项目(19YBA018)。
关键词
政府审计
系统性金融风险
地方政府债务风险
government auditing
systemic financial risks
debt risks of local governments
