经济责任审计对地方政府治理的促进效果研究

DOI：

中文关键词: 受托经济责任；经济责任审计；处理处罚；政府治理绩效

英文关键词:Accountability, Accountability audit, Punishment, Governance performance

基金项目:国家社会科学基金项目《财政扶贫：标准确定、绩效测度与审计监管改进研究》（08BJY025）和国家自然基金项目《经济责任审计创新及其信号传递效应研究——基于财政资金配置效率视角》（71172224）的研究成果

作者	单位
赵国宇1 王善平2	1.广东财经大学会计学院，广东广州 510320；2.湖南师范大学，湖南长沙 410012

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中文摘要:

经济责任审计是国家审计发挥“免疫系统”功能的重要环节，通过对政府官员进行有效监督，促进行政效率，减少经济犯罪，实现促进政府治理绩效的功能。实证研究结果表明：审计处罚的力度越大，对地方政府的廉政建设的促进作用越大；投入经济责任审计的人员越多，政府治理效果越好；但目前通过让政府官员接受经济责任审计以提高政府治理效果不明显，经济责任审计的整体治理效果没有得到充分发挥。需要进一步加大政府审计的力量，让更多的政府官员接受经济责任审计。

英文摘要:

Accountability audit is the key to play national audit "immune system" function. According to the views of immune system, accountability audit conducted can promote administrative efficiency and reduce economic crime, so as to promote governance performance. Empirical results show that the penalties increasing would promote the government to build a clean government. The more input of audit staff, the better the efficiency of governance. But the effectiveness of governance by allowing government officials to accept economic responsibility audit is not obvious, and the effect of accountability audit of governance has not been fully realized. Further increase the strength of the audit is necessary, so that more government officials to accept accountability audit.

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