部门协同治理与政府审计效率:理论框架和经验数据

发布时间：2018-03-19 21:07

  本文选题：审计投入　切入点：审计产出　出处：《财会月刊》2017年03期 　论文类型：期刊论文

【摘要】：审计"全覆盖"要求下,扩大的审计需求与有限的审计资源之间的矛盾日益凸显,审计效率的提升是解决这一矛盾的有效途径。从不同部门与审计机关的协同治理角度,根据地方审计机关数据探究审计效率的影响因素,结果显示:司法机关与审计机关协同治理程度越高,审计效率越高;主管部门与审计机关协同治理程度越高,审计效率越高。因此,加强司法机关及主管部门与审计机关的协同治理,能进一步提升审计效率,进而促进审计"全覆盖"。
[Abstract]:Under the requirement of "full coverage", the contradiction between the expanded audit demand and the limited audit resources is becoming increasingly prominent, and the improvement of audit efficiency is an effective way to solve this contradiction. According to the data of local audit institutions, this paper explores the influencing factors of audit efficiency. The results show that the higher the degree of coordinated governance between judicial organs and audit institutions, the higher the audit efficiency, the higher the degree of coordinated governance between competent departments and audit institutions. The higher the audit efficiency is, the higher the audit efficiency is. Therefore, to strengthen the cooperative governance between the judicial organs and the competent departments and audit institutions can further enhance the audit efficiency and further promote the audit "full coverage".
【作者单位】： 南京审计大学政府审计学院;南京审计大学审计科学研究院;
【基金】：全国会计科研课题重点项目(项目编号:2015KJA019)
【分类号】：F239.44
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本文编号：1636002