摘要
本文在构建审计功能协同发展影响财政支出效率的理论模型基础上,采用动态空间面板模型考察了"免疫系统"观下审计功能协同发展对财政支出效率的影响效应。研究表明:中国省域财政支出效率呈现出明显的空间溢出效应和俱乐部集聚特征;财政支出效率在时间单维度、空间单维度分别表现为惯性效应和标尺效应。审计功能协同发展对财政支出效率的影响呈现先上升后下降的倒"U"型特征,充分发挥审计功能协同对财政支出效率的提升效应具有较大潜力。
Based on constructing the theory model of the audit synergistic development on efficiency of financial expenditure,this paper adopts dynamic spatial panel model to empirically study the synergistic development of the audit revelation,the audit resistanceand audit prevention influence on the efficiency of fiscal expenditure under the concept of＂immune system＂.The results indicate that China＇s financial expenditure efficiency presents an obvious spatial spillover effect and＂club＂agglomeration. China＇s financial expenditure efficiency presents the characteristics of the inertial effect anddemonstration effect. There is a significant＂inverse U-shape＂ curve relationship between audit function synergistic development and financial expenditure efficiency; and there has the full potential to promote the efficiency of financial expenditure if enough attention is paidto the audit function synergistic development.
出处
《财经论丛》
CSSCI
北大核心
2017年第11期63-73,共11页
Collected Essays on Finance and Economics
基金
国家社会科学基金资助项目(15FYJ011)
南京审计大学政府审计基金资助项目(GAS161043)
关键词
政府审计
审计功能协同发展
财政支出效率
动态空间面板模型
Government Audit
Audit Function Synergistic Development
Efficiency of Financial Expenditure
DynamicSpatial Panel Model
