省以下地方审计机关人财物统管有效性实证研究 ---- 基于中国省市两级审计机关的证据
  
DOI:
中文关键词:  审计机关;人财物统管;审计效率;审计质量
英文关键词:Audit institution, Ruling over Human and Financial resources in Audit Institutions, Audit efficiency, Audit quality
基金项目:山西省软科学研究项目(2011041007—01)
作者单位
吴秋生 郭檬楠 山西财经大学 会计学院,山西 太原 030006 
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中文摘要:
      选取2003-2012年我国省市两级审计机关为研究样本,分别从审计质量和审计效率两个方面出发,运用多元回归分析方法和数据包络分析方法(DEA)实证检验了省以下审计机关人财物统管的有效性。研究发现,我国省级审计机关的审计质量和审计效率均显著高于地市级审计机关,省以下审计机关统管之后将显著提高地市级审计机关的审计质量和审计效率。研究结论对于贯彻落实《关于完善审计制度若干重大问题的框架意见》以及《关于省以下审计机关人财物管理改革试点方案》等相关配套文件,强化省级审计机关对地市级审计机关的领导,保障省以下审计机关的独立性,实行审计全覆盖,推进省以下审计机关人财物统管改革,实现国家治理现代化具有启示意义。
英文摘要:
      Selecting the data of Chinese provincial and municipal audit institution from 2003 to 2012 as the sample, basing on two aspects of audit quality and audit efficiency and using multiple regression analysis and data envelopment analysis to research the effectiveness for ruling over human and financial resources in audit institutions below province. The results shows that the audit quality and audit efficiency of provincial audit institution is higher than municipal audit institution dramatically, after ruling over Human and Financial resources in Audit Institutions below Province Research will significantly improve the audit efficiency and audit quality of the municipal audit. This conclusion will have great significance in understanding and implementing the Framework of Opinions about Some Important Problems to Perfect the Audit System and the pilot program about the reform of Ruling over Human and Financial resources in Audit Institutions below Province issued, strengthening  the management of municipal audit institutions, ensuring the independence of municipal audit institutions, Implementing a complete coverage of the audit, exploring the reform of Ruling over Human and Financial resources in Audit Institutions below Province ,realizing the national management modernization.
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