政府审计效能与财政资金运行效率研究
  
DOI:
中文关键词:  政府审计;财政资金;效能;效率
英文关键词:Government Audit, Financial Capital, Ability, Efficiency
基金项目:北京工商大学国有资产管理协同创新中心:国有企业运行与管控中审计与其他经济监督形式的协同研究(GZ20131003)
作者单位
赵保卿 张 婧 北京工商大学 商学院,北京 100048 
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中文摘要:
      国家在继续扩大对外开放,转变经济增长方式的同时也越来越重视国家经济的安全性,而国家经济的安全性在特定方面有赖于财政资金的运行效率。政府审计在促进财政资金运行效率方面可以发挥重要作用。研究发现,问题资金的处理比率对财政资金运行效率的影响最为显著和有力,问题案件的处理比率对户均问题环比增长比率的影响比对总体问题资金的环比增长比率影响要大,批示报告的采用比率的提高对于问题案件的增长和户均问题增长的影响和案件处理比率刚好相反,批示报告采用率的提高更能影响问题资金的总体变化起到抑制作用。
英文摘要:
      When China is expanding the policy of opening up and transformation of economic growth mode, it is also increasing emphasis on national economic security, while national economicsecurity depends on the efficiency of financial resources in a particular aspect, and the government audit can play an important role in promoting the efficiency of financial capital.  We found that the ratio of processing error funds have the most significant and powerful efficiency of the financial capital operation, and that the ratio of processing error funds have more efficiency to QoQ growth rate of average error funds than of the total error funds.  The ratio of adopt reports has an opposite efficiency of the ratio of processing error cases to the growth of error cases and average error funds, and that increasing the  ratio of adopt reports can control the growth of error founds.
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