摘要
新公共管理理念导入后,要求国家审计从注重审计实施向注重审计效果转变。审计效果的提升要求不断完善和加强审计整改,提升国家审计的监督力和执行力,更好地发挥国家审计的"免疫系统"功能。本文利用2004-2011年《中国审计年鉴》数据,采用灰色综合评价的方法,实证检验了双罚制视阈下国家审计整改效果,实证结果表明,双罚制视阈下国家审计整改效果呈现上升趋势,间接表明了双罚制审计机制是有效的,可以维护国家审计的权威性,促进政府治理的完善,提升腐败治理效果。
After the introduction of the new public management concept, the national audit is required to shift from focusing on audit implementation to focusing on audit effectiveness. The improvement of the auditing effect requires continuous improvement and strengthening of auditing and rectification, improving the supervision and execution of the national audit, and better exerting the ‘immune system’ function of the national audit. This paper uses the 2004-2011 China Audit Yearbook data to adopt the gray comprehensive evaluation method to empirically test the effect of the national audit rectification under the double penalty system. The empirical results show that under the double penalty system the national auditing rectification effect showed an upward trend, which indirectly showed that the double penalty system audit mechanism is effective, can maintain the authority of the national audit, promote the improvement of government governance, and improve the effectiveness of corruption governance.
出处
《宏观经济研究》
CSSCI
北大核心
2019年第7期161-167,175,共8页
Macroeconomics
基金
2018年度国家社会科学基金一般项目“公众参与视阈下国家审计治理腐败的能力及提升机制研究”(18BJY022)的阶段性研究成果
关键词
双罚制
国家审计
整改效果
Double penalty system
National audit
Rectification effect
