双重领导管理体制下影响地方政府审计质量的因素分析

Analysis of the Factors Affecting the Quality of Local Audit under the Dual Management System

基于双重领导管理体制,构建了地方审计长收益模型,论证审计人员的专业胜任能力、被审计单位对于各项规章制度的遵从度、审计人员的相对工资待遇以及审计人员对其审计业绩考核成绩的重视程度等四个方面对审计质量的影响,运用2003—2011年间中国31个省市的面板数据进行了实证检验。

We build the revenue model of the local Auditor General based on the dual leadership of the management system.The conclusions showed that there were four factors,such as professional competence of auditors,the degree of the audited entity to comply with the rules and regulations,the relative wages of auditors and the auditors' professional ethics,affect audit quality. Secondly,we used the panel data of 31 provinces of China during the period from 2003 to 2011 to test the conclusions of the revenue model of the local Auditor General.