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社会公众对国家审计的关注从“审计揭示问题”向“审计结果执行”的转变,意味着国家审计要发挥“免疫系统”功能必须将审计结果执行放在至关重要的地位。本文以各地区地方审计机关2002—2010年的年度数据,采用灰色综合评价的方法,根据各地区审计结果综合执行效率实证分析发现,西部地区审计结果综合执行效率最高,中部地区审计结果综合执行效率次之,东部地区审计结果综合执行效率最低。这个结论出现了经济发展水平与审计结果综合执行效率之间负相关的悖论,解释这个悖论的原因可能是审计决定形成过程中的审计过滤、审计收缴违纪款获取更多的返还弥补审计经费不足而诱发的审计督促整改激励以及两者的协同促进。
The public’s attention to the national audit has changed from “audit revealing problems” to “audit result execution”, which means that national audit must play an important role in the “immune system” status. Based on the annual comprehensive data of local auditing agencies in each region from 2002 to 2010, this paper uses the gray comprehensive evaluation method. According to the comprehensive implementation efficiency of each region audit results, it is found that the comprehensive implementation efficiency of the audit results in the western region is the highest, the comprehensive implementation efficiency of the audit results in the central region Second, the comprehensive implementation of the audit results in the eastern region is the least efficient. This conclusion shows the paradox of the negative correlation between the level of economic development and the comprehensive execution efficiency of the audit results. The reason for explaining this paradox may be the audit filtering during the formation of the audit decision, and the audit collection and disobedience obtain more return to make up for the audit funding Insufficient audit induced supervision and rectification incentives and synergies between the two.