摘要
审计作为党和国家监督体系的重要组成部分,以有力有效的审计监督服务保障党和国家工作大局。对“十二五”至“十四五”时期各省的审计发展规划进行文本分析可知,国家审计对地方政府社会服务能力的影响已成为新热点。文中以2011—2020年各省面板数据,实证检验国家审计对地方政府社会服务能力的影响。结果表明,审计高质量发展促进了审计监督职能发挥;国家审计高质量发展提升了地方政府的社会性支出,进而显著提升了地方政府的社会服务能力;审计监督在其中起到中介作用,并通过抑制腐败、提升支出效率等方式来促进社会服务能力的提升;审计高质量发展更能促进非东部地区的政府社会服务能力提升。本文为审计高质量发展背景下审计改革重点确定提供了新的证据。
Auditing is essential part of Chinese government supervision system.Based on the‘five year plans',this paper analyzed the concerns of audit high-quality development by NLP.Combined with former research,using the panel data of 29 provinces from 2011 to 2020,the impact of audit development on govermment social service ability is analyzed by the fixed effect model.The results show that audit high-quality development has positive impact on government social service ability and govermment audit acts as an intermediary role between audit development and govermment social service.And in non-eastern area,the audit high-quality development has shown more active impact.This article's study provides the evidence to support our country to carry out audit reform and provides new experience for government audit in national governance.
作者
葛世龙
方子涵
徐国娴
Ge Shilong;Fang Zihan;Xu Guoxian(School of Engineering audit,Nanjing Audit University,Nanjing 211815;Nanjing Jiangning District Audit Bureau,Nanjing 211106)
出处
《中国审计评论》
2024年第1期55-70,共16页
China Auditing Review
基金
江苏省审计厅项目(批准号:2021JSSJY007)
江苏省高校哲学社会科学基金项目(批准号:2022SJYB0344)
