|
| 中国地级行政单位国家审计治理能力评价研究——基于地级城市面板数据的实证分析 |
|
| |
| DOI： |
| 中文关键词: 国家审计；国家治理；治理能力；全局主成分分析法 |
| 英文关键词:national audit; national governance; governance capability; principal component analysis |
| 基金项目:江苏省高校优势学科建设工程资助项目（PAPD）；江苏省高校“青蓝工程”优秀青年骨干教师培养项目；江苏省研究生实践创新计划项目（SJCX17_0409）；南京审计大学政府审计研究基金项目（GAS161049）。 |
| 作者 | 单位 | | 韩峰1，吴雨桐2 | 1.南京审计大学政治与经济研究院2. 南京审计大学政府审计学院 |
|
| 摘要点击次数: 505 |
| 全文下载次数: 719 |
| 中文摘要: |
| 文章通过构建国家审计治理能力评价指标体系，以全国283个地级城市2006～2012年面板数据为样本，科学测度中国地级行政单位国家审计治理能力，并从空间和时间两个维度展开定量分析。结果显示：国家审计治理能力和地区经济发展并不完全匹配，中部、东部、西部地区国家审计治理能力依次递减，且时序变化表现出东部地区总体呈现下降趋势，中部地区表现平缓，西部地区呈现增长态势的特点；不同等级城市国家审计治理能力随城市规模增大而提高，且时序特征未显现增长趋势。本研究对于测度国家审计服务国家治理状况，强化审计资源的有效利用，集聚审计力量，提升审计治理的效率和效果具有重要意义。 |
| 英文摘要: |
| This paper constructs a national evaluation system of auditing governance capacity. It uses the panel data of 283 prefecture-level cities from 2006 to 2012 as a sample to scientifically measure the national auditing governance capacity of China's prefectural administrative units and quantitative analysis them from both spatial and temporal dimensions. The results show that the national audit governance capacity does not exactly match the regional economic development. The national audit governance capacity in the central, eastern, and western regions gradually decreases, and the time series shows that the eastern region generally shows a declining trend, the central region shows a mild performance, and the western region shows a growing trend. The ability of national audit governance in different grade cities increases with the increase of city scale, and the temporal characteristics do not show an increasing trend. This study is of great significance for measuring national audits to improve the state of governance, strengthening the effective use of audit resources, aggregating auditing power, and improving the efficiency and effectiveness of audit governance. |
| 查看全文 下载PDF阅读器 |
| 关闭 |
