摘要
利用中国2006-2016年省际面板数据和DEA-Malmquist方法,在估算省际公共投资效率的基础上,剖析公共投资存在的问题和制度诱因,并探究投资效率变化的审计作用机制,进而提出审计促进提升公共投资绩效的具体路径。研究发现:我国公共投资绩效水平总体偏低,且截面上大部分省份处于公共投资规模效益递减状态。从时间序列来看,规模效率变化指数偏低引致技术效率变动趋弱,造成公共投资Malmquist生产率指数整体下滑。进一步研究认为,公共投资体制弊端、监管不到位和约束力不够等问题是造成规模绩效不高的主要原因。因此,应该通过改进绩效审计指标体系及计划管理机制、完善审计监督制度,并强化审计成果利用。
Using the DEA-Malmquist method and panel data from 2006 to 2016 of China, this paper analyses the performance of public investment based on the estimation of provincial public investment efficiency, and then explores the existing problems and systemic incentives and solutions of government audit to promote public investment performance. The results show that the comprehensive technical performance is generally low, and most provinces are in the condition of diminishing returns on the scale. Moreover, the low scale efficiency index leads to the weakening of public investment efficiency and further decline of Malmquist productivity index, which were caused by the defect of traditional investment system, poor supervision and weak restriction. Above all, optimizing the performance evaluation index and plan management system, improving the audit supervision system of public investment audit and better utilizing audit results should be the policy choices to improve the performance of public investment.
作者
邓大松
张永春
杨晶
Deng Dasong;Zhang Yongchun;Yang Jing
出处
《审计研究》
CSSCI
北大核心
2019年第2期48-54,共7页
Auditing Research
关键词
审计
公共投资
绩效评估
技术效率
audit
public investment,performance evaluation
technical efficiency
