政府审计与地方财政安全的互动关系——基于面板VAR的实证研究

The Interactive Relationship between Government Auditing and Local Fiscal Security——An Empirical Study Based on Panel VAR

地方财政安全是国家经济安全的重要组成部分,而政府审计在维护财政安全的过程中发挥重要作用。因此,本文基于政府审计与地方财政安全两者的互动关系,从政府审计的揭示功能、抵御功能、预防功能以及地方财政安全四个方面,利用我国省级面板数据,构建了四变量的面板VAR模型,论证了我国政府审计对于地方财政安全的维护作用,同时地方财政安全也会促进政府审计揭示、抵御能力的提高。

The local financial security is an important part of national economy security,and government audit should play an important role in the process of maintaining financial security.Therefore,based on the interactive relationship between government audit and local finance,and using the provincial panel data of China,this paper constructs a four-variables PVAR model,including government audit revealing function,resisting function,preventing function and local financial security,demonstrates that the government audit can maintain local financial security and local financial security will improve the ability of audit to reveal and resist.