政府审计反腐败效果研究——来自地方审计机关的经验证据

How does Government Audit Fight Against Corruption?———Empirical Evidence From China

从理论上分析,政府审计的揭示机制、威慑机制和抵御机制都能发挥抑制腐败的作用。根据地方审计机关面板数据对政府审计反腐败效果检验结果表明,政府审计对于抑制腐败行为的发生有积极作用,特别是揭示机制、威慑机制对于预防腐败、打击和惩治腐败都有明显的效果,而且揭示机制效力、威慑机制效力的发生有'时间差',所以存在审计揭示问题后处罚不力或不及时的情况;对揭示机制、威慑机制、抵御机制的检验对比,结果显示威慑机制对于预防腐败的作用最大、最快而且最显著。

From the theoretical analysis,the three mechanisms of discovering,guarding and resisting of government audit are all effective for preventing corruption.Data of China was used to test the Chinese government audit objectives of fight against corruption,thus government audit was found to suppress the occurrence of corruption.Especially the discovering mechanism and the guarding mechanism have significant effects on preventing corruption.While discovering mechanism and the guarding mechanism are asynchronous,there must be some discovered corruption which had not been punished quickly or ineffective.In the three mechanisms of discovering,guarding and resisting,the guarding mechanism was the largest,fastest and most significant.