张阳,蔡祺.政府绩效审计技术、执行和结果应用——基于“活系统理论”的分析[J].南京审计学院学报,2017,(4):
政府绩效审计技术、执行和结果应用——基于“活系统理论”的分析
  
DOI:
中文关键词:  政府绩效审计;政府审计;国家审计;审计技术资源;审计执行力;审计结果应用; VSM;活系统模型  免疫系统论
英文关键词:governmental performance audit  government audit  state audit  technological resources in auditing  audit execution  application of audit results  the VSM  Viable System Model  immune system theory
基金项目:国家自然科学基金项目(71172224)
作者单位
张阳,蔡祺 广东财经大学 会计学院 广东 广州 520320 
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中文摘要:
      在“新常态”的背景下,国家经济更加注重质量发展,政府绩效审计对国家经济发展质量的提高起到重要作用。基于“活系统”理论,利用结构方程模型分析通过技术资源提高政府绩效审计的组织执行力,进而提高政府绩效审计结果应用的影响路径,实证检验发现:技术资源提高了政府绩效审计组织的执行力,同时组织执行力的提高对绩效审计结果的应用起到显著的正向作用。此外,绩效审计的组织执行力和结果应用更容易受到部门领导的影响。
英文摘要:
      Under the background of the “new normal”, the national economy begins to focus on the development of quality, the government performance audit plays an important role in the improvement of the quality of our national economic development. Based on the theory of The Viable System, using the structural equation model, this paper analyzes the organization executive force to improve the government audit performance by means of technological resources, and hence improve the effects of government performance audit results in the application path. The empirical results show that technological resources drive the implementation of government performance audit, and the improvement of organizational performance has a significant positive impact on the utilization of performance audit results. In addition, the performance audit organization executive force and the application results are more easily affected by department heads.
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