国家审计信息化建设与民生性财政支出
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国家社会科学基金一般项目(24BJY064)


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    摘要:

    选取2015—2021年的省级样本数据,研究国家审计信息化建设对民生性财政支出的影响。研究发现,国家审计信息化建设能够促进地方政府增加民生性财政支出,该结果经过稳健性和内生性检验后保持不变。机制分析表明,国家审计充分发挥信息传递效应和监督问责效应是国家审计信息化建设促进民生性财政支出增加的重要机制。异质性分析发现,在不同地区、审计人员投入和公众诉求下,国家审计信息化建设对民生性财政支出的增加效应会有所差异。研究结论对审计机关坚持科技强审、促进地方政府优化财政支出结构具有一定启示意义。

    Abstract:

    Using provincial sample data from 2015 to 2021, this study investigates the impact of the informatization construction of national audit on people’s livelihood-related expenditures. The research findings are as follows: the informatization construction of national audit can increase the people’s livelihood-related expenditures. The conclusion remains constant after robustness tests and endogenous tests. The mechanism analysis shows that the important mechanisms for increasing the people’s livelihood-related expenditures by the informatization construction of national audit include national audit playing information transmission effect and supervisory accountability effect. The heterogeneity analysis shows that the impact of informatization construction of national audit on the people’s livelihood-related fiscal expenditures varies across different regions, auditor sizes and public demands. The results of this study provide some insights for audit institutions to insist on strengthening audit through science and technology and local governments to optimize the structure of fiscal expenditures.

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李璐璐,上官泽明.国家审计信息化建设与民生性财政支出[J].南京审计大学学报,2025,22(6):21-32

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  • 在线发布日期: 2025-12-15
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