政府公共数据开放何以影响审计整改质量?——兼论政府在落实审计整改中的组织领导责任
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国家社会科学基金一般项目(24BJY064)


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    摘要:

    审计整改是国家审计的“后半篇文章”,审计整改责任的划分是审计整改的基础性制度安排,而本级政府在审计整改涉及的诸多主体中承担着审计整改的组织领导责任。基于各省先后建成政府公共数据开放平台的准自然实验,研究政府公共数据开放对审计整改质量的影响。研究发现,政府公共数据开放可以有效提升审计整改质量,表明公共数据开放可以赋能政府在落实审计整改中的组织领导责任。机制检验发现,政府公共数据开放通过促进主管部门履行监督管理责任、强化审计机关的监督检查责任、引发社会公众的舆论压力、增强被审计单位落实整改主体责任来提升审计整改质量。异质性分析表明,政府公共数据开放对审计整改质量的提升效应在制度环境较差、人大预算监督较弱和未来导向较强的地区更为明显。研究结论有助于深入理解政府公共数据开放影响审计整改质量的效应、机制和情境,为做好政府公共数据开放、推进审计整改标本兼治提供有益借鉴。

    Abstract:

    Audit rectification is the “second half article” of national audit. The division of audit rectification responsibilities is the basic institutional arrangement of audit rectification, and the government at the same level bears the organizational and leadership responsibility of audit rectification among the many subjects involved in audit rectification. Based on the quasi-natural experiment of the establishment of government public data opening platforms across provinces, this study explores how government public data opening affects the quality of audit rectification.The study found that the opening of government public data can effectively improve the quality of audit rectification, indicating that the opening of public data can endow the government with the responsibility of organization and leadership in the implementation of audit rectification. The mechanism test found that the opening of government public data can improve the quality of audit rectification by promoting the competent departments to fulfill the supervision and management responsibilities, strengthening the supervision and inspection responsibilities of audit institutions, triggering public opinion pressure and enhancing the audited units to implement the main responsibility of rectification. Heterogeneity analysis shows that the improvement effect of government public data opening on the quality of audit rectification is more obvious in areas with poor institutional environment, weak intensity of NPC budget supervision and strong future orientation. The research conclusion is helpful to deeply understand the effect, mechanism and situation of government public data openness on the quality of audit rectification, and provides a useful reference for doing a good job of government public data opening and solving the problem of “repeated trial and repeated crime”.

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上官泽明,闫毅茹,贾龙飞.政府公共数据开放何以影响审计整改质量?——兼论政府在落实审计整改中的组织领导责任[J].南京审计大学学报,2026,23(4):10-22

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  • 在线发布日期: 2026-07-24
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