摘要
基于助力地方政府效率变革的现实要求,采用2008—2017年中国30个省区市的面板数据,构建空间Tobit杜宾模型检验了国家审计对地方政府治理效率及空间溢出的影响。研究发现:审计对政府治理效率及溢出具有显著的正向影响,且这一影响存在区域异质性。在东部地区,国家审计对政府治理效率的影响为正,而对溢出的影响为负;在西部地区,国家审计对政府治理效率及溢出的影响均显著为正;在中部地区,国家审计对溢出的影响为正,而对政府治理效率的影响不显著。进一步研究发现,要素市场具有调节作用,环境越优越,国家审计对政府治理效率及溢出的促进作用越强。因此,增强审计监督的政治属性、强化审计协同治理、建立健全统一开放竞争有序的要素市场、激发辖区间的“学习效应”和抑制“虹吸效应”是推进政府跨域治理效率提升的重要路径。
Based on the practical requirements of promoting the efficiency reform of local governments,the spatial Tobit Durbin model was constructed to test the impact of national audit on the governance efficiency and spatial spillover of local governments by using panel data of 30 provinces and autonomous regions in China from 2008 to 2017.The results show that audit has a significant positive impact on the efficiency and spillover of government governance,and the impact has regional heterogeneity:In the eastern region,audit has a positive effect on efficiency and a negative effect on spillover.In the western region,the effect of audit on efficiency and spillover is significantly positive.The audit in the central region only has significant influence on spillover but not on efficiency.Further research shows that the factor market has a moderating effect,and the better the environment,the stronger the promotion effect of audit on efficiency and spillover.Therefore,strengthening the political attribute of audit supervision,strengthening the audit synergy governance,establishing and perfecting the unified,open,competitive and orderly factor market,stimulating the“learning effect”between jurisdictions,and restraining the“siphon effect”are important ways to promote the improvement of the efficiency of cross-domain government governance.
作者
贺宝成
熊永超
HE Baocheng;XIONG Yongchao(School of Economics and Management,Shaanxi University of Science and Technology,Xi’an 710021,China)
出处
《审计与经济研究》
CSSCI
北大核心
2021年第6期16-25,共10页
Journal of Audit & Economics
基金
陕西省科学技术厅软科学研究计划一般项目(2020KRM063)
陕西省科学技术厅软科学研究计划重点项目(2018KRZ013)
西安市科学技术局软科学研究一般项目(2021-0018)。
关键词
国家审计
政府治理效率
空间外溢效应
空间Tobit杜宾模型
审计监督
审计协同治理
national audit
efficiency of government governance
spatial spillover effect
spatial Tobit Durbin model
audit supervision
audit synergy governance
