演化博弈视角下国家审计防控涉农绿色补贴欺诈的时空动态机制——基于CA-ABM的仿真分析
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江苏高校哲学社会科学研究一般项目(2024SJYB0271);南京审计大学高教研究项目(2025JG018);推进黄山市资源环境审计高质量发展局校合作项目(2023HX028)


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    摘要:

    在加快推动农业绿色转型的背景下,以绿色生态为导向的农业补贴政策在实施中面临农业主体“绿色欺诈”与基层监管人员监管松懈的双重风险,严重制约政策目标的实现。为系统解析国家审计在风险防控与政策执行保障中的作用机制,构建包含审计机关-基层监管人员-农业主体三方的演化博弈模型,并融合元胞自动机(CA)与多主体建模(ABM)方法,对各方策略演化的时空动态机制进行仿真分析。研究发现:(1)审计策略对系统收敛具有关键驱动作用,其决策逻辑因覆盖能力而异,有限覆盖时以查处违规、追回资金为驱动,全覆盖时则以公共价值为核心决策依据;(2)审计覆盖率上限对农业主体合规的影响存在阈值效应,对监管人员合规构成结构性约束,在覆盖率给定的前提下,风险导向的审计空间布局优于分散抽查,集中分布的治理效果相对最弱;(3)审计威慑的持续性比单次覆盖强度更为关键,审计间隔过长将引发系统周期性振荡,即便提高单次覆盖率上限也难以根治违规行为反复的问题;(4)单一政策的调整难以突破演化博弈系统困境,实现理想均衡依赖审计机关、监管人员与农业主体三方激励条件的同时满足。

    Abstract:

    Amid accelerating agricultural green transformation, green-ecology-oriented subsidy policies face dual risks of “green fraud” by agricultural entities and regulatory slackness by local authorities, undermining policy goals. To analyze the role of national audit in risk prevention and policy assurance, this paper develops a tripartite evolutionary game model among audit institutions, local regulators, and agricultural entities, integrated with Cellular Automata and Agent-Based Modeling (CA-ABM) to simulate spatiotemporal strategy dynamics. The findings show: (1) Audit strategy drives system convergence; its decision logic shifts from investigating violations and recovering funds under limited coverage to pursuing public value under full coverage. (2) The audit coverage ceiling exerts a threshold effect on farmer compliance and structurally constrains regulatory compliancegiven a fixed coverage level, risk-oriented spatial allocation outperforms decentralized random inspection, while centralized distribution is least effective. (3) Audit deterrence continuity matters more than single-coverage intensity; excessively long intervals trigger periodic system oscillations, thwarting the eradication of recurrent violations even with a raised coverage ceiling. (4) Single-policy adjustments cannot overcome the evolutionary game's dilemmas-ideal equilibrium requires simultaneously aligned incentives across auditors, regulators, and farmers.

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戴 莹a, b,赵 琛a, b.演化博弈视角下国家审计防控涉农绿色补贴欺诈的时空动态机制——基于CA-ABM的仿真分析[J].审计与经济研究,2026,41(5):51-61

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  • 在线发布日期: 2026-09-10
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