摘要
审计效率是审计投入与产出的配比,它与审计工作过程息息相关,审计工作是审计功能定位的具体诠释,政府审计功能定位与审计效率之间存在相关关系。本文依据地方审计机关数据进行检验,结果显示:审计处理处罚功能与审计效率显著正相关;审计建议功能与审计效率显著正相关;审计揭示功能对审计效率无显著影响。所以,强化问责机制、发挥审计威慑效应、增强审计整改力度、加快国家治理现代化进程势在必行。
Audit efficiency is the ratio of audit input and output, which isclosely related to the audit process. Audit process reflects the audit functions. Therefore, there is a correlation between government audit functions and efficiency. According to the data of local audit agencies, it is found that audit recommendations and audit sanctions and penalties both had positive impacts on the efficiency, while audit reveals had no significant effect on the efficiency. Therefore, what we should do are strengthening accountability, playing a deterrent effect of audit, enhancing audit rectification to accelerate the process of governance modernization.
出处
《新疆财经》
2016年第6期29-38,共10页
Finance & Economics of Xinjiang
基金
全国会计科研课题重点项目"公共部门注册会计师审计制度研究"(2015KJA019)
江苏高校优势学科二期项目"现代审计科学"
关键词
审计功能
审计流程
审计效率
投入产出
Audit Functions
Audit Process
Audit Efficiency
Input - output
